The Zambia Revenue Authority (ZRA) has issued a notice on the implementation of new electronic invoice (e-invoice) requirements. As previously reported, measures were introduced for the implementation of a new e-invoicing system as part of the 2024 Budget tax changes. The measures were introduced as part of the Value Added Tax (Amendment) Act No. 27 of 2023 and subsequent regulations. According to the notice, all VAT-registered taxpayers are required to issue e-invoices using Smart Invoice …