How to File VAT Returns Online (Zambia)

Step 1: Make sure you are registered for VAT and have a TPIN

• You must be registered with ZRA and have your Tax Payer Identification Number (TPIN).
• If you are mandatorily or voluntarily VAT registered, your registration certificate must show your VAT registration.
• Ensure your business is compliant with Smart Invoice / e-invoicing requirements, if applicable. 

Step 2: Prepare your VAT records

• Have data ready for the period for which you are filing: sales (output VAT), purchases (input VAT), exemptions or zero‐rated supplies, adjustments.
• Make sure invoices/credit notes are in order.
• If using Smart Invoice / certified invoicing systems, ensure all invoices have been submitted / validated. 

Step 3: Log in to ZRA’s TaxOnline Web Portal

• Go to ZRA’s website → TaxOnline portal.
• Use your TPIN and password to sign in. If you don’t have an account, register for one. 

Step 4: Locate the VAT Return form for the correct period

• Once logged in, find VAT return filing or Return submissions.
• Choose the correct accounting period (usually monthly). 

Step 5: Fill in the VAT Return Form

• Typical required information:
• Box / Field    What you fill in
• Outputs / Sales    Total value of VATable sales in the period, zero‐rated / exempt separately
• Input VAT / Purchases    Total input VAT you are claiming (on purchases used in business)
• Adjustments    Correct any errors or adjustments from previous periods if needed
• Net VAT Payable or Refundable    (Output VAT − Input VAT) ± adjustments

• Ensure invoices are properly categorized (VATable, exempt, zero‐rated).
• If nil return (no VATable activity), ensure that is correctly indicated. 

Step 6: Review & Submit

• Double check all figures to avoid errors.
• If there were any mistakes previously, use the error handling / amendment option. ZRA has a guide on handling errors. 
• Submit the completed form via the portal. 

Step 7: Make Payment (if VAT is owed)

Once the VAT amount due is calculated, generate a Payment Registration Number (PRN) through the portal.

This PRN is used to pay the VAT liability. 

Use a participating bank or online payment method connected to ZRA. Some banks are integrated into TaxOnline. 

Deadlines for Filing & Payment

• For online VAT returns, the deadline is the 18th day after the end of the accounting period. 
• If you are filing manually, the deadline is earlier (5th day after period). Manual filing is allowed only under certain conditions (fewer transactions, etc.). 
• Late filing and/or late payment can incur penalties and interest. 

Common Errors & Tips

• Incomplete invoices: missing VAT registration number, missing invoice dates, missing correct descriptions.
• Wrong classification: mixing up VATable, zero-rated, and exempt supplies.
• Not reporting all transactions: missing invoices or purchases may lead to wrong amounts.
• Late payments / filings: avoid penalties by marking deadline in calendar.
• Wrong PRN usage: ensure the PRN corresponds to the VAT period and taxpayer.