Fiscal invoices can be reprinted from the device take to fade?

under the Invoice Management menu or the ZRA The invoices issued from the EFD can last for some time
website using the Invoice Authentication link under but Invoices can also be reprinted from the device and
the Registrations menu. Taxpayers can also use ZRA website.
periodic reports from the device.
Is it possible to reflect the mode of payment (Cash,
Are there penalties for not using an EFD? Cheque or Card) using the EFDs?
Once a taxpayer is registered and receives an EFD, it Yes. The EFD offers a selection of modes of payment on
is a legal requirement to use the device at all times. invoices using the ‘pay mode’ button for a selection of
Failure to issue tax invoices attracts penalties as payment type.
follows:
• First offence, a penalty not exceeding ZMW Is it possible to make corrections/adjustments to a
30,000.00; transaction on the EFD while a sale is in the process?
• Second offence, a penalty not exceeding ZMW Yes. One can cancel a transaction using the cancel button
60,000.00; and before an invoice is printed.
• Third or subsequent offence, a penalty not
exceeding ZMW 90,000.00, or imprisonment for a Is it possible to make corrections/adjustments to a
term not exceeding three years, or both. transaction on the EFD after a sale has been completed?
No. Once a sale has been completed, adjustments are
Furthermore, offences which include Non-use of an not possible on that particular transaction. The options
EFD, entering false data on the EFD, tampering or available are to raise a credit note or a debit note as the
manipulating information transmitted on an EFD, case may be.
issuing false invoices and malicious damage or
opening of an EFD attract a fine, upon conviction, of Can one reflect or make a credit sale on the EFDs?
up to K90,000.00 or imprisonment, or both. Yes. One may make a credit sale using the payment mode
button. Choose the type of sale and select credit sale.
Which activities constitute offences equivalent to Is it possible to reflect the buyers’ details on the EFD tax
failure to use an EFD? invoice?
The offences include, but not limited to entering false
data on the EFD, tampering with or manipulating
information transmitted on an EFD, issuing false
Yes. The taxpayer may enter details such as the name,
TPIN and address of the buyer in the Buyer Management
EFD Frequently Asked
invoices, malicious damage, and damage resulting
from negligence.
Mode. Questions
How can one access EFD User Manuals or tutorials?
Are taxpayers using EFDs allowed to exchange User manuals and tutorials can be accessed from the ZRA
devices? website at www.zra.org.zm
EFDs are non-transferable once registered for a
specific taxpayer and taxpayers are not allowed to For further queries
Businesses contact:
using Accounting or Point-of-Sale systems are not exempted from the use of EFDs b
move EFDs from one registered business location [email protected]
to another without informing ZRA to amend physical are not expected to use the FCRs. Such taxpayers require system interface development to get t
[email protected]
addresses. taxpayer’s Accounting systems integrated with the Tax Invoice Management System for ZRA v
Phone numbers: +260971282257, 260 211 381111, 5972
the 971281111,
(all networks), +260 ESD or V-EFD.
+260 962251111;
How long does an invoice issued from the FCR
+260 971282174; +260 971282187
Pursuant to the enactment of the Value Added batteries which allow Taxpayers to use the devices for they add stock on one device and the stock will
Tax (Electronic Fiscal Device) Regulations, 2020 some time during power supply interruption. Taxpayers automatically show on the other devices? And,
and the amendment of the Value Added Tax Act, are advised to ensure the devices are fully charged at once a sale is made using one, will the other
it is mandatory for taxpayers registered for Value all times. However, the law permits the use of manual devices reflect that?
Added Tax (VAT) and Insurance Premium Levy (IPL) invoicing for business continuity after notifying ZRA when
to procure, install and use Electronic Fiscal Devices the usage of the device is disrupted due to causes including Where a taxpayer has more than one device, the
(EFDs) to record all sales transactions. The legal prolonged power supply failure. In the event that there is devices operate independently of each other. Stock
provision for this requirement is Section 7A (1) of the no network connectivity, the EFD provides for the issuance can be added and removed manually from one
Value Added Tax Act, Cap 331 of the Laws of Zambia. of invoices offline which can be uploaded to the Tax Invoice device to another.
Management System once connectivity is restored.
What is an Electronic Fiscal Device? When entering prices of goods on the EFD,
An Electronic Fiscal Device is a gadget (physical How much time is given to taxpayers for transition after does the taxpayer enter the amount inclusive or
or virtual) that has fiscal memory, the capacity to acquiring an EFD? exclusive of VAT?
generate tax invoices and reports, and is capable of Taxpayers are expected to start using the device immediately All prices for standard-rated goods or services must
virtual transmission of data to facilitate online audit it is initialised and allocated. Taxpayers are expected to be entered in the EFD as tax-inclusive amounts
and monitoring of transactions. contact the ZRA EFD Team for assistance on any challenges unless the goods or services are either exempt or
faced with the device. Contact details are provided at the zero-rated by nature.
ZRA currently offers three types of EFDs; the Fiscal back of this leaflet.
Cash register (FCR), Electronic Signature Device However, it is important to note that amounts for
(ESD) and Virtual Electronic Fiscal Device (V-EFD). Does one need to wait until they have loaded stock to Insurance Premiums are entered on the EFDs
FCRs have replaced the use of manual Tax Invoices make sales? exclusive of the Insurance Premium Levy (IPL).
and conventional Cash Registers for recording sales No - A taxpayer can make sales where stock has not yet been
transactions in Zambia. ESD and V-EFD are applicable loaded, using the Temporary or Fn-PLU buttons on the FCR. Are taxpayers that are using EFDs allowed to
to taxpayers using Accounting Packages or Point-of- What is the solution for adding stock to EFDs for taxpayers issue manual tax invoices to customers that
Sale (POS) systems approved for VAT purposes. that have different items in stock and in large quantities? request for hand-written invoices?
Taxpayers can use the EFD Assistant application to enter All invoices from taxpayers using EFDs must be
Are there any exemptions from the use of EFDs? stock details, buyer details and foreign currency settings issued from the fiscal devices. Manual invoices from
Section 7A (2) of the Value Added Tax Act gives which can be imported on the device through IP host or U taxpayers that acquired EFDs are not accepted.
powers to the Commissioner-General to approve disk (flash). However, taxpayers using EFDs are allowed to use
the use of manual tax invoices, accounting software manual tax invoices for business continuity when
or device other than an Electronic Fiscal Device for Does the EFD cater for taxpayers that sell the same the EFDs develop faults which disrupt usage of
certain categories of taxpayers. goods to different customers at different prices? the devices on condition that they inform ZRA and
EFDs provide an option to give a percentage discount to vendors.
Does the requirement to use EFDs also apply to qualifying customers under sales mode.
taxpayers who issue a few invoices per month? How can one access the EFD Assistant?
All Taxpayers are required to invoice using the How possible is it to make an adjustment on the EFD The EFD Assistant is a computer application that is
Electronic Fiscal Device for the sales made regardless stock mode in case of damaged or expired stocks? tailored for entering stock details, buyer details and
of the number of invoices issued in a month. It is possible to adjust quantities of stock on the EFD using the foreign currency settings for importation onto the
‘Stock-In and Stock-Out’ options in the Stock Management device. It can be accessed from the EFD Team.
What happens when there is no power supply mode.
and no network connection? What records will taxpayers give the Auditors
It is a requirement that the EFD is turned on and in Is there synchronisation on stock i.e. in cases where a since only one copy of the fiscal invoice is
use at all times. EFDs have internal rechargeable taxpayer has two or more devices in one store, can printed?