- VAT rate increases from 15% to 15.5% effective 1 January 2026, requiring special treatment in TaRMS for periods that combine December 2025 (15%) and January 2026 (15.5%).
- Category A taxpayers must manually adjust January 2026 values by “working backwards” so that TaRMS (configured at 15%) computes the correct total Output Tax for the combined December/January 2026 return.
- Operators accounting for 2025‑dated supplies in 2026 must also adjust values, recalculating 2025‑rate transactions using the 15.5% base so TaRMS generates the correct Output Tax at the new rate.
Source zimra.co.zw
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