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A helpful starting point for understanding selected record-keeping, VAT, fiscalisation, NSSA and public procurement requirements.
ZIMRA states that businesses must maintain proper books of account and supporting records, generally for at least six years. Company record-keeping duties are also addressed by the Companies and Other Business Entities Act [Chapter 24:31].
ZIMRA record-keeping guidance ↗VAT registration depends on taxable supplies and the applicable threshold. Registered operators must meet return, payment, invoicing and record-retention duties. Confirm the current threshold and applicable rate directly with ZIMRA.
ZIMRA VAT registration ↗ZIMRA guidance describes fiscalisation as recording sales and tax information using fiscal devices and transmitting relevant data to ZIMRA. Confirm device suitability and FDMS onboarding with ZIMRA and an approved supplier.
ZIMRA fiscalisation guidance ↗NSSA states that employers must register within 30 days of becoming an employer. Contribution rates and insurable earnings ceilings may be updated; use current NSSA notices for calculations.
NSSA registration guidance ↗ · Contributions ↗PRAZ manages registration of bidders and contractors. Registration is linked to categories, supporting documents and applicable fees, and may require renewal. Tender-specific eligibility conditions also apply.
PRAZ bidder registration ↗The Companies and Other Business Entities Act addresses company financial records and financial statements. The appropriate reporting framework, audit and assurance requirements depend on the entity and applicable professional rules.
Companies and Other Business Entities Act ↗