Value Added Tax (Amendment) Act, 2024

An Act to amend the Value Added Tax Act.
[26th December, 2024
ENACTED by the Parliament of Zambia.
1. (1) This Act may be cited as the Value Added Tax
(Amendment) Act, 2024, and shall be read as one with the Value
Added Tax Act, in this Act referred to as the principal Act.
(2) This Act shall come into operation on 1st January, 2025.
2. Section 7A of the principal Act is amended by the deletion of
subsection (2) and the substitution therefor of the following:
(2) Despite subsection (1), the Commissioner-General
may, on prescribed conditions, approve the use of a document,
device or equipment, other than an electronic invoicing system,
by a taxable supplier.
3. Section 8(6) of the principal Act is amended by the deletion
of paragraph (c) and the substitution therefor of the following:
(c) services supplied are not under the prescribed scope of
Short title
and
commencement
Value Added Tax (Amendment) [No. 23 of 2024 369
Enactment
Cap. 331
Amendment
of section
7A
Amendment
of section 8
GOVERNMENT OF ZAMBIA
ACT
No. 23 of 2024
Date of Assent: 20th December, 2024
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K4.00 each.

of Assent: 20th December, 2024
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K4.00 each.

cross-border electronic services.
4. Section 18 (3) of the principal Act is amended by the—
(a) deletion of paragraphs (a) and (b);
(b) deletion of paragraph (c) and the substitution therefor of
the following:
(c) an invoice issued from the electronic invoicing
system or an invoice issued, as prescribed, by
a taxable supplier who is exempt from the use
of the electronic invoicing system under section
7A(2);;and
(c) renumbering of paragraphs (c), (d) and (e) as paragraphs
(a), (b) and (c), respectively.
5. Section 38A of the principal Act is amended—
(a) in subsection (1) by the deletion of the words “Assistant
Commissioner” and the substitution therefor of the words
“Assistant Director”; and
(b) in subsection (2) by the deletion of the words “Assistant
Commissioner” and the substitution therefor of the words
“Assistant Director”.
Amendment
of section
38A
370 No. 23 of 2024] Value Added Tax (Amendment)
Amendment
of section 18