Zambia VAT Regulations for Non-Resident Digital Service Providers

• Zambia has implemented regulations requiring non-resident digital services providers to register for, collect, and remit VAT using a simplified registration system
• Previously, non-resident digital services providers in Zambia had to appoint a local tax agent to comply with VAT obligations
• The regulations define digital services and provide examples such as streaming services, software services, downloadable digital content, website related services, subscription-based media, search engines, and more
• Certain services such as broadcasting, telecommunication, physical media, physical audio or video media, physical game media, and professional services are not considered digital services
• The regulations do not provide information on customer location requirements, but further guidance is expected to be issued by the tax authority.

Source: kpmg.com

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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