Registering for Value Added Tax (VAT) in Zimbabwe is a key compliance requirement for businesses, especially those generating taxable supplies above the VAT threshold. As of 2025, the Zimbabwe Revenue Authority (ZIMRA) continues to streamline the VAT registration process through its digital platforms. This guide walks you through each step, ensuring your business is aligned with the latest tax regulations.
Step 1: Check If Your Business Qualifies for VAT Registration
Before proceeding, confirm whether your business meets the current VAT registration threshold. In 2025, the mandatory registration threshold remains at USD 60,000 in annual taxable turnover. Businesses earning below this amount can still opt for voluntary registration if they anticipate growth or want to enhance credibility and compliance.
Step 2: Create an Account on the ZIMRA E-Services Portal
All VAT registrations must be submitted online via the Zimra E Portal.
- If you don’t already have an account, register by providing your Business Partner Number (BPN) or personal details, depending on your entity type.
- Once registered, log in and navigate to the VAT Registration section.
Step 3: Complete the Updated REV 1 Form
The REV 1 Form is ZIMRA’s official application form for VAT registration. As of 2025, ZIMRA has updated this form to include enhanced digital fields and validation checks.
- Download the latest version from the portal.
- Fill in all required fields, including your BPN, type of business, expected turnover, and bank details.
Step 4: Prepare and Upload Supporting Documents
Upload clear, certified copies of the required documents based on your entity type.
For Companies:
- Certificate of Incorporation
- CR 6 Form – Registered office address
- CR 14 Form – List of directors
- Stamped bank statement (not older than 3 months)
- Memorandum & Articles of Association – First 3 and last pages, certified
- Letter of Appointment of Public Officer – Confirming authority to act and sign for the company
For at least two directors:
- Certified copy of ID or passport
- Proof of residence (utility bill or affidavit)
For Sole Traders/Individuals:
- Certified copy of ID or passport
- Stamped bank statement (operating account)
- Proof of residence (utility bill or supporting affidavit)
Note: Ensure all documents are in PDF format and under the portal’s size limit.
Step 5: Submit Your Application Online
Once all documents are uploaded and the REV 1 form is completed, submit your application through the portal. You’ll receive a reference number and email confirmation.
ZIMRA has enhanced automation in 2025, so real-time status tracking is now available via the portal dashboard.
Step 6: Wait for ZIMRA Verification and Site Visit (if required)
After submission, ZIMRA will review your application. This may include:
- Reviewing your documents
- Verifying business premises (site visits are discretionary and based on risk profiles)
- Reviewing bank activity and supplier/customer invoices (for voluntary applicants)
Step 7: Receive VAT Registration Certificate and Category
Once approved:
- You’ll receive a VAT registration certificate and VAT number.
- Your VAT category (A, B, C, etc.) will be assigned based on turnover and industry. This determines whether you file monthly or quarterly VAT returns.
Benefits of VAT Registration in 2025
✅ Input Tax Claims: Reclaim VAT on eligible business purchases
✅ Issuing VAT Invoices: Legally charge VAT on taxable goods/services
✅ Compliance & Competitive Edge: Enhances credibility with clients, especially in tenders and B2B transactions
✅ Access to Digital Tax Services: Manage VAT returns, payments, and assessments online via the ZIMRA portal
Final Thoughts
VAT registration in Zimbabwe has become more accessible and transparent in 2025, thanks to ZIMRA’s digital improvements. By following this guide and submitting accurate documentation, your business can enjoy full tax compliance and unlock benefits that support growth and trust in the marketplace.
Need help with the process? Consult a tax agent or accountant familiar with Zimbabwean tax laws to ensure a smooth registration.
