1. Overview of the 2025 Reform
The Zimbabwe Revenue Authority (ZIMRA) is finalising a two-part modernisation programme that obliges VAT-registered operators to (i) ensure fiscal devices transmit the full buyer profile to the Fiscalisation Data Management System (FDMS) and (ii) allow the Tax and Revenue Management System (TaRMS) to draw that data automatically when preparing VAT returns. The hard compliance date is 31 May 2025.
2. Chronology of Key Regulatory Milestones
- 23 April 2025 — Public Notice 22/2025 extended the TaRMS-FDMS integration cut-off to 31 May 2025 and announced new TaRMS functions such as automatic input-tax schedules and credit/debit-note management.
- 15 May 2025 — Public Notice 30/2025 confirmed the same date as final for device upgrades and for including buyer details in every fiscal tax invoice, debit note, or credit note.
3. Compliance Obligations for VAT-Registered Operators
3.1 Upgrade or Re-configure Fiscal Devices
Devices that cannot push buyer details must be updated through an approved supplier no later than 31 May 2025.
3.2 Capture the Buyer Profile on Each B2B Transaction
Operators must record the buyer’s name, address, Taxpayer Identification Number (TIN), contact information and—where relevant—VAT number. These fields must appear both on the printed/PDF invoice and within the FDMS payload.
3.3 Validate Every Invoice
Each fiscal tax invoice must bear a QR code that returns “VALID” on the FDMS portal. Any discrepancies between the printed document and the FDMS record must be rectified before the fiscal day is closed.
4. How the FDMS–TaRMS Interface Operates From 1 June 2025
- Sale recorded in the POS/ERP and sent to the fiscal device.
- Device generates a JSON receipt, signs it, and transmits it to FDMS.
- Device issues a fiscal tax invoice that embeds a QR code referencing the FDMS record.
- TaRMS automatically imports those records for the VAT return draft, enabling pre-filled input-tax schedules, credit/debit-note logs and line-level apportionment.
5. Consequences of Non-Compliance
| Non-Compliance Issue | Regulatory Consequence |
| Device not upgraded | Invoice flagged “INVALID”; buyer’s VAT deduction denied. |
| Data mismatch between invoice and FDMS | Fiscal day cannot be closed until corrected. |
| Late claims for pre-31 May invoices | TaRMS screens may reject the claim. |
6. Final Word
By routing buyer-specific information directly from the fiscal device to FDMS and onward into TaRMS, ZIMRA is building an audit trail that leaves little room for manual error or intentional understatement. The complete text of ZIMRA’s official announcement—Public Notice 30 of 2025—can be accessed in PDF format via the Authority’s website.
