What Must Be on a Fiscal Tax Invoice in 2026

Published 5 August 2026 · Last checked 18 October 2026 · 4 min read

From 1 January 2026, Zimbabwe's VAT law changed what a "tax invoice" is. A document with the right headings is no longer enough. It must come from a fiscal device and match exactly what was sent to ZIMRA. Here is the full checklist for a valid fiscal tax invoice.

The new legal definition, in plain words

The Finance Act (No. 7) of 2025 rewrote the definition of a tax invoice in the VAT Act. A valid tax invoice must now:

1. Be a fiscal tax invoice issued by a VAT-registered business.
2. Be produced by a fiscal device. The law now counts software and apps as fiscal devices too, not only machines.
3. Have the same details as the record sent to ZIMRA's FDMS.
4. Show Valid when checked on the FDMS validation portal.
5. Meet the content rules in section 20 of the VAT Act (the checklist below).

Checklist: what the invoice must show

• The words "Fiscal Tax Invoice", clearly displayed
• Your business name, address and VAT registration number
• The buyer's name, address, TIN and VAT number (if the buyer is VAT registered)
• A unique serial number and the date of issue
• A description of the goods or services
• The quantity or volume supplied
• The amount of VAT charged
• The currency of the sale (for example USD or ZiG)
• A QR code and verification code that work on ZIMRA's portal

Behind the scenes: VAT-registered sellers must also send a product code (HS code) for every item to FDMS, and each receipt carries the device serial number, the fiscal day number and a verification code.

When do you need the buyer's details?

When a business customer asks for a fiscal tax invoice, you must capture their name, address, TIN and VAT number (if registered). Since June 2025, these details must also be sent to FDMS with the invoice, not just printed on it (Public Notice 30 of 2025).

For walk-in customers buying for themselves, a normal fiscal receipt without buyer details is fine.

Tip for the till: keep a list of your regular business customers in the POS, so the cashier picks the name instead of typing the TIN each time. Typing mistakes are the most common reason a buyer's claim fails.

Till slips versus full invoices

ZIMRA notes that many fiscal printers cannot produce a full fiscal tax invoice because the slip is too small. If you sell to businesses, make sure your setup can.

Common mistakes that make an invoice fail

• The printed total does not match what reached ZIMRA (for example, edited after printing).
• Wrong or missing buyer TIN.
• An old device that was never upgraded to send buyer details.
• No QR code, or a QR code that does not open a ZIMRA page.
• A "pro-forma" or quotation given in place of a fiscal invoice.

How TaxComply helps

TaxComply's POS stores your business customers' details once and sends them to FDMS on every invoice, with the QR code printed or shared by WhatsApp. Businesses across Zimbabwe use it to issue invoices their customers can claim on. Get started at taxcomply.co.zw or email sales@taxcomply.co.zw to talk to our team.

Related: How to check if a receipt is valid

Frequently asked questions

Is a quotation or pro-forma invoice a tax invoice?

No. Only a fiscal tax invoice from a fiscal device counts for VAT.

Can I write a fiscal tax invoice by hand?

No. Under the 2026 definition, it must be produced by a fiscal device and match the FDMS record.

Does a non-VAT-registered business issue fiscal tax invoices?

No. A fiscalised business that is not VAT registered issues a "Fiscal Invoice" with no VAT. Only VAT-registered businesses issue a "Fiscal Tax Invoice".