Other-country reference: Zimbabwe. Not Eswatini guidance.
ZIMRA · FDMS
Zimbabwe
e-invoicing, explained.
VAT operators must connect fiscal invoices to ZIMRA’s Fiscalisation Data Management System.
LiveZimbabwe Revenue Authority · Hybrid
Reviewed 27 October 2026
At a glance
- ZIMRA requires fiscal tax invoices to be generated by a device connected to FDMS; the gateway specification also supports software connections.
- Public Notice 9 of 2024 summarises fiscalisation offences under Finance Act 13 of 2023. Fiscalisation predates the FDMS connection programme.
View figures as a table
| Measure | Value |
|---|
Dates that matter
The rollout, step by step.
Dashed lines mark announced targets, not confirmed deadlines.
Notice 80 reminds VAT operators about FDMS invoice compliance
Notice 80 reminds VAT operators about FDMS invoice compliance
A dated reminder, not proof of the first date every operator was required to connect.
Build date, not a regulatory milestone.
View dates as a table
| Date | Milestone | Status |
|---|---|---|
| 2024-10-15 | Notice 80 reminds VAT operators about FDMS invoice compliance: A dated reminder, not proof of the first date every operator was required to connect. | Reported milestone |
Who must comply?
- Public Notice 80 of 2024 addresses all registered operators under the VAT Act.
Documents covered
- Fiscal tax invoices
- Credit notes
- Debit notes
Your action plan
What you must do.
- 1
Check your registration
Confirm your tax number, branches and the businesses or sectors covered by the authority’s current notice.
- 2
Choose an approved route
Check the authority’s supplier list and any free taxpayer tools. Ask your supplier to show approval for your country and solution.
- 3
Configure your invoices
Map products, tax rates, customer details and correction documents. Register each required device or branch and protect any signing keys or certificates.
- 4
Test before switching
For a software connection, request the authority’s test environment and acceptance checklist. Test sales, returns, duplicate submissions and a lost connection; a test pass is not production approval.
- 5
Go live with approval
Confirm production registration and your start date with the authority or approved supplier. Check that the first invoices reach the authority and can be verified.
- 6
Keep it running
Check that all tills report to FDMS, keep certificates valid and confirm fiscal-day close status. Follow ZIMRA’s approved offline procedure and check supplier invoice compliance.
Penalties & compliance risk
- USD 1,000 — Failure to issue fiscal invoices or receipts, per Public Notice 9 of 2024
- USD 25 per point of sale per day, up to 181 days — Failure to meet interface requirements, per the same notice
View penalties as a table
| Amount as published | Provision |
|---|---|
| USD 1,000 | Failure to issue fiscal invoices or receipts, per Public Notice 9 of 2024 |
| USD 25 per point of sale per day, up to 181 days | Failure to meet interface requirements, per the same notice |
Check the current legal notice and your circumstances before relying on an amount.
Why it matters to each side.
For the tax authority
Buying goods?
Check the supplier’s invoice.
- ZIMRA says non-compliant fiscal tax invoices cannot support input VAT claims or income-tax expenditure.
Sources and review dates (3)
Last reviewed 27 October 2026. General information, not tax or legal advice. Confirm your obligations with the tax authority before acting.
- zw-noticeZimbabwe Revenue Authority · Accessed 27 October 2026
- Fiscal Device Gateway API specificationZimbabwe Revenue Authority · Accessed 27 October 2026
- zw-penaltiesZimbabwe Revenue Authority · Accessed 27 October 2026