Tax and property transfers
Value Added Tax (General) Regulations, 2003
The detailed regulations beneath the VAT Act, including registration, invoices, exemptions, zero-rating and records.
In brief
These regulations give practical effect to the Value Added Tax Act. For property and development work they help frame registration, taxable supplies, invoices, exemptions and the treatment of a going concern, but current rates and later amendments remain decisive.
What to look for
- The regulations sit beneath the Value Added Tax Act and do not replace it.
- They address supplier registration, invoices, exemptions and zero-rated supplies.
- A property sale, lease or development service needs current transaction-specific VAT advice from ZIMRA or a tax professional.
When this document is useful
Use them with the VAT Act when identifying whether a property-related supply may require registration, an invoice, an exemption or zero-rating analysis.
Check the current position
This guide is general information, not legal advice. Check later amendments, regulations and current authority requirements before you make a property, planning or development decision.