Examining the Taxation of Digital Services in Zambia

The recent introduction in Zambia of the Value Added Tax (VAT) Cross Border Electronic Services Regulations has significantly simplified the requirements for suppliers of cross border electronic services to register and account for VAT in Zambia. By providing clear guidelines and a simplified registration process, Zambia has positioned itself as a more attractive market for international digital service providers, fostering growth and innovation in the digital economy.

The Zambia Revenue Authority administers VAT in Zambia under the Value Added Tax Act, Chapter 331 of the laws of Zambia (the “VAT Act”). The VAT Act imposes VAT on the ...