- Zambia introduced VAT on e-services for non-resident providers in January 2024
- Non-resident providers of digital services must register, collect, and remit VAT using a simplified registration system when selling to Zambian consumers
- The VAT rate is 16%
- Non-resident providers must register if they exceed a certain threshold of sales per annum or per quarter
- They need to engage a local Fiscal Representative to VAT register in the country
- The new tax applies to a range of electronic services including advertising, streaming games, music, apps, films, e-books, e-journals, software, and internet services.
Source: fiscalsolutions.co.uk
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.
