Zimbabwe Amends VAT Exemptions for Essential Goods and Services introduced in 2023

• The government of Zimbabwe has amended the Value Added Tax (VAT) exemptions for essential goods and services.
• The amendments are made under the Value Added Tax Act and the Value Added Tax (General) Regulations.
• The first amendment is the substitution of the First Schedule with a new schedule that lists goods, services, and imports exempt from VAT.
• The exemptions include water supply, electricity supply, rates charged by local authorities, agricultural equipment, fuel, tobacco, sanitary products, animal feed, fertilizers, and more.
• The regulation also specifies exemptions for certain goods imported into Zimbabwe, including airtime, goods for governments and diplomatic missions, publications, human remains, and more.
• Additionally, certain types of petrol, jet fuel, and aviation spirit are exempt from VAT in Zimbabwe.

Source: pindula.co.zw

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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