🇿🇼 Zimbabwe - Fiscalisation Specifications (Virtual Fiscalisation)
Status: 🟢 Mandatory | Active since January 2022 Authority: ZIMRA (Zimbabwe Revenue Authority) Platform: FDMS (Fiscalisation Data Management System)
1. Context & Overview
Zimbabwe implemented mandatory fiscalisation through the use of Electronic Tax Registers (ETRs) and the Fiscalisation Data Management System (FDMS). The system requires real-time transmission of transaction data to ZIMRA.
| Date | Scope | Obligation |
|---|---|---|
| January 1, 2022 | All VAT-registered operators | Mandatory fiscal devices |
| May 31, 2025 | All businesses | Full FDMS/TaRMS integration |
2. Technical Requirements
Platform
- FDMS (Fiscalisation Data Management System)
- Electronic Tax Registers (ETRs)
- Fiscal printers
- API/Virtual Fiscalisation (VFD) for medium/large businesses
Format Requirements
- ZIMRA-specified format
- QR code for validation
- Fiscal memory in devices
Virtual Fiscalisation Options
- Direct Interface of Taxpayer Server → ZIMRA Server
- Direct Interface of Accounting/POS System → ZIMRA Server
3. Key Requirements
- TPIN (Tax Payer Identification Number)
- Certified fiscal device (ETR, fiscal printer, or VFD)
- FDMS API connection
- Buyer details for B2B transactions:
- Name
- Address
- TIN/VAT number
- Contact information
- QR code validation on each invoice
4. Implementation Timeline
| Phase | Date | Description |
|---|---|---|
| Phase 1 | January 1, 2022 | Mandatory ETRs for VAT-registered operators |
| Phase 2 | May 31, 2025 | Full FDMS-TaRMS integration |
| Ongoing | Continuous | Real-time transaction reporting |
5. Business Model
- Fiscalisation Model: Real-time transaction reporting to FDMS
- QR Code Validation: Each invoice must display a valid QR code
- Device Certification: Only approved devices permitted
- Buyer Data: Required for B2B transactions
6. Implementation Checklist
- Register with ZIMRA FDMS
- Obtain certified fiscal device or API access
- Configure VFD/API for real-time transmission
- Implement buyer data capture for B2B
- Ensure backup power for device connectivity
- Test with ZIMRA sandbox
- Train staff on fiscalisation requirements
7. Resources
- ZIMRA: Zimra.co.zw
- FDMS Portal: Zimra.co.zw/fdms
- Public Notices: ZIMRA publishes regular compliance notices
Note
Zimbabwe's system is a "fiscalisation" model similar to other African countries, focused on fiscal devices with real-time reporting rather than traditional B2B e-invoicing.