ZRA Directs Fuel Stations to Adopt Smart Invoicing System

The Zambia Revenue Authority (ZRA) has mandated that all fuel stations issue Smart Invoices for Business-to-Business (B2B) transactions.

According to ZRA’s Corporate Communications Manager, Oliver Nzala, Smart Invoices for Business-to-Consumer (B2C) transactions will be issued only upon customer request, with all other sales consolidated into a summary invoice at the end of each business day or shift.


Mr. Nzala emphasizes the importance of adhering to this directive, noting that non-compliance could lead to operational interruptions and violations of Smart Invoicing regulations.

He also announces a countrywide campaign aimed at onboarding all fuel dealers onto the Smart Invoicing platform, which is expected to streamline Input VAT claims and enhance efficiency across the sector.

Mr. Nzala further reveals that 494 filling stations have already joined the Smart Invoicing platform 435 through the Desktop solution and 59 via system integration with Lusaka leading at 281 stations, followed by Kitwe and Ndola with 30 each, and Chibombo with 23.

He reaffirms ZRA’s dedication to nationwide implementation and its ongoing efforts to support businesses with effective digital tools.