Zambia

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 147 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

12 taxes at rates of 0, 16

domestic, exempt, export, foreign_services_received, import

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• ZM-VAT-RETURN — 15 boxes, filed month

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 18 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

No Zambian statute obliges a business to exchange a structured electronic invoice with another business in the sense Ekwo's vocabulary gives the word: there is no Peppol authority, no published profile and no scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What Zambia has instead is Smart Invoice, a clearance system run by the Zambia Revenue Authority: the Value Added Tax (Amendment) Act No. 27 of 2023, in force on 1 January 2024, defines the electronic invoicing system as a core system that transmits production, invoicing and stock data to the Authority in real time, and s. 7A(3) of the Value Added Tax Act punishes a taxpayer who does not issue electronic invoices (not more than K40,000 for a first offence, K80,000 for a second, K120,000 or imprisonment for a third). Smart Invoice has applied to every VAT-registered taxpayer since 30 September 2024 and penalties run from 1 October 2024; the dates come from the Authority's own announcements and trade commentary, not from a text this pack could open. Invoices must be issued, or integrated through a certified invoicing system and the Virtual Sales Data Controller, before they reach the buyer. That is real-time clearance with the tax administration and not a peer-to-peer exchange; the gap is recorded in docs/international.md and in this pack's README, and the socle is not patched to fit it.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• ZM-ZICA-SFP — 32 lines
• ZM-ZICA-IS — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

10 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-10-10

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.2.0 — published 2026-10-23

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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