Fiscalisation Explained

1. What is fiscalisation?

Fiscalisation refers to configuring of fiscal devices to enable them to record sales and other tax information on the read-only fiscal memory at the time of sale for use by the tax authorities in Value Added Tax (VAT) administration.  It was introduced in Zimbabwe on 8th June 2010 through Statutory Instrument 104 of 2010. The law requires that all operators who qualify to register under VAT category C, i.e. those with turnover of US$240 000.00 and above per annum, record their sales using fiscal memory devices. The effective date for fiscalisation was the 1st of October 2011, with a possible extension of 90 days.  Every registered operator in category C was, therefore, expected to be fully-fiscalised by that date.  Those who failed to meet the deadline will be liable to penalties in terms of the law.

 

2. Approved Suppliers

In terms of Statutory Instrument 104 of 2010, fiscal memory devices can only be purchased from approved suppliers.  The list of the approved suppliers and the devices they are authorised to supply was published in the Government Gazette of 29th July 2011

 

3. Role of the approved suppliers

  • To import and distribute approved fiscal devices
  • To supply correct devices to operators in terms of models and advise suitability of the devices depending on the nature of business
  • To install and configure the device on the client’s system and to ensure that everything is in good operating order before the device can be used
  • To provide training and back-up support to registered operators after enabling the devices to record information in the read only memory
  • To repair faulty devices.  Please note that repairs can only be done after the registered operator has made a report to ZIMRA and has been given a reference number for the fault report
  • To maintain adequate stocks of devices and spare parts

 

4. Role of Registered Operators

i) Before fiscalisation

  • To acquire appropriate devices from approved suppliers
  • To integrate their systems to the device (including interfaces where necessary)
    • To register the devices with ZIMRA by completing and submitting to ZIMRA Form FRT1. Please note that Form FRT1 can be obtained from ZIMRA offices, from the approved supplier or the ZIMRA website (www.zimra.co.zw)
  • To ensure there is back-up power supply capable of lasting at least eight hours from the time the power supply ceased
  • To liaise with the supplier on the following issues:
    • On installation and configuration of the devices onto the client`s system
    • Programming the gadget into fiscal mode
    • Print test Z-Report indicating that the device is now in fiscal mode
  • To liaise with ZIMRA on the following issues:
    • Confirmation that the device is working and ready to record tax information
    • To seal the device (this indicates that the device is ready for use)

 

ii) After Fiscalisation

Permanently affix the device registration number on the device

  • Record all sales using the device once it has been fiscalised and not to use any alternative systems without the approval of ZIMRA
  • Prepare daily, monthly and annual reports of sales and VAT
  • Keep records for six years
  • Keep a record of the servicing of the device
  • Ensure that no other person uses the fiscalised device
  • Report all faults to ZIMRA promptly or no later than eight hours from time of occurrence and get reference numbers for all faults reported
  • Ensure that any breaking of the seal is approved and always done in presence of ZIMRA

 

5. Role of ZIMRA

  • Provide client education and attend to any queries raised on fiscalisation
  • Register devices for which fully completed FRT1 forms have been submitted
  • Issue a letter notifying the registered operator of their registration numbers for the devices that have been registered
  • Seal devices that have been successfully fiscalised
  • Registering of faults reported by registered operators and issuing of fault report reference numbers
  • Attending to faults where there is need to open the device to remove the seals and replace the seals once the device has been repaired
  • Conduct inspections of the devices to confirm their proper usage

 

6. Reporting Faults

  • If a device is going to be out of use for more than eight hours due to interruption in power supply, theft, technical fault or any other similar reason the registered operator should report to ZIMRA through the call centres promptly or within eight hours from the time the device went out of use
  • On receiving the report ZIMRA will record it and advise the registered operator the reference number
  • If the fault occurs after business’ operating hours, the registered operator should make a report by 0800hrs on the following working day
  • Registered operators should only use alternative systems or manual systems to record sales on approval by ZIMRA. However, if a report is made and a reference number assigned and ZIMRA does not give direction on recording of sales the registered operator can use alternative systems after four hours

 

The following are the contact numbers for reporting any queries or faults.

OFFICE

CONTACT NUMBERS

HARARE

04-701935;  04-251507; 04-791509; 04-791503; 04-707671; 04-792276; 0772 226 264; 0773 413 793;  0712 618 102; 0712 624268

CHINHOYI

067 29090; 067 29091; 0772 627 376; 0777 304 611; 0773 650 480

BINDURA

027 6931

KARIBA

061 3440; 061 2355; 061 2310; 061 3440; 0712 420 985; 0772 423 844

BULAWAYO

09-885852; 09-881945; 09-76180; 09 61341; 0734 136 926; 0772 676 995; 0772  850 200; 0772 261 168; 0772 413 769; 0712 424 744; 0772 297 621

MASVINGO

0772 144 872 ; 0772 144 874; 0772 144 873; 0772 413 786

ZVISHAVANE

0712 617 669

CHIREDZI

0772 144 877; 0772 144 879; 0772 287 142

MUTARE

020 -60496; 020-64332; 020 -60496; 020-64332; 020 64373; 0772 141 515; 0712 617 608

KWEKWE

055 24288; 055 24791; 055 21189; 0772 277 672; 0712 624 215; 0772 126 943

KADOMA

068  25447/8

GWERU

(054)  222422; (054) 222154; 0712624218; 0712618601; 0772413777; 054 221979

 
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