1. What is e-invoicing?

Electronic invoicing or e-Invoicing is a system of raising invoices, under which invoices generated by one software can be read by any other software, eliminating the need for any fresh data entry or errors. In simpler words, it is an invoice generated using a standardized format, where the electronic data of the invoice can be shared with others, thus ensuring the interoperability of data.
OR Is an electronic invoice generated by a ZRA certified Invoicing Software and has a unique electronic signature stamped by the authority security key; this invoice is later reported to ZRA backoffice and can be verified by anyone.

2. Is e-invoicing mandatory? To whom will e-invoicing apply?

E-Invoicing is mandatory for all businesses that have been granted dispensation by the Commissioner General to issue their own invoices/receipts. For such businesses to continue to enjoy this dispensation, they will have to integrate their invoicing system to the E-VAT system, Or use it directly.

3. What if I use manual VAT invoicing, does E-VAT still apply to me?

For businesses that operate under the manual VAT invoicing regime, ZRA has provided them with a free online and offline invoicing system to use to issue invoices. This software allow such business to have a 360 degree view of their sales and expenses, giving them insights into how their businesses are performing.

4. What are the benefits of e-invoicing?

The E-VAT will provide significant benefits to businesses, such as:

1. Streamline VAT refund process. Since ZRA will have all invoices, time taken to process refunds will be shorter
2. Reduce cost of compliance to taxpayers having all invoices issued through the E-VAT system will ensure that you have all invoices stored in the taxpayers portal within the E-Vat system to facilitate VAT Return filing. Taxpayers will under the E_VAT be able to send invoices electronically to another E-VAT registered taxpayer without mailing, printing and postage costs
3. Fair and equitable VAT regime Once we have all VAT taxpayers on the E-VAT, the issue of some taxpayers in the same sectors not charging VAT resulting in the increased prices of those charging VAT will be eliminated

5. How do I create an electronic invoice using my existing POS or ERP ?
What are the supplies currently covered under e-invoicing?

If you currently use a Point of Sale (POS) or Enterprise Resource Planning (ERP) system, you only need to complete the integration to the VAT system. The ZRA technical team will assist you with this process. Once completed, all invoices you issue will be E-VAT certified.

All VAT taxable supplies are covered under the E-VAT system, if you are not able to immediately integrate your invoicing system, you will use the online web application, and when your integration will be completed you will be switched to the API.

NOTE: Taxpayers with a high load of invoice during this period of integration can be granted the possibilities to upload electronically their sales and receive the response automatically.

6. Is e-invoicing applicable to zero-rated or wholly-exempt supplies?

Yes, E-Invoicing covers zero rated supplies. The system will identify those supplies and issue the E-VAT invoice with a rate of zero. For exempt supplies, the system will identify the those items and apply the exemptions accordingly

7. What will an e-Invoice format look like?

As part of the E-VAT system certification process, the Application Programming Interface (API) defines all the specifications of an invoice.

8. Will the e-Invoice format be the same for all categories of taxpayers?

The structure of the E-Invoice will be the same across board (customer detail, date and time, signature, internal data, Machine number, SDC id, SDC receipt number, items details, totals, taxes and levies) but taxpayers have the option to change the look and feel of the invoice. For example, The colors, fonts, text etc.

9. What is the maximum number of line items supported by an e-Invoice?

The E-Invoicing can take as many text as possible

10. Can a business place its logo on the e-invoice template?

Yes it is possible to place a business logo on the invoice.

11. What are the prerequisites to generate an e-invoice?

The prerequisites to generate an invoice are successful integration with Evat system API and configurations within the system or choose one of the available Evat software

12.How can one verify the authenticity of an e-invoice?

You can verify the authenticity of the invoice by checking the signature on it. Furthermore, the system shows if the invoice is sent or not sent, you can also check in your back office to confirm if the invoice has been reported.

13. Can a canceled e-invoice number be used again?

No, eVat software has an unbreakable sequence of numbers which cannot be reversed, a new number is always given to a new request.

14. Can an e-Invoice be canceled partially/fully?

Yes an invoice can be canceled fully ONE TIME ONLY, partial refund is possible in certain sectors or business with the commissioner general waiver letter defining all associated conditions.

15. can an e-invoice be amended?

A signed invoice cannot be amended, it can only be refunded and redone.

16. Are electronic invoices legal?

Yes, electronic invoices with ZRA signature and internal data are the only legal documents representing invoices, refunds and purchases.

17. Do export transactions require e-invoice compliance?

Yes, they will use Tax Rate C for export

18. Do import transactions require e-invoice compliance?

They will be pulled from customs ICON software and stored in your back end (My ZRA space)

19. How can one find out if a particular supplier is required to issue e-invoices?

When he/she issues an invoice with signature, it means that he/she is required to issue an e-invoice, we encourage you to always ask for an e-invoice or only work with suppliers with e-vat system because it is the only way for you to be able to claim VAT return

20. Is there a list of all taxpayers who are required to generate e-invoices?

Yes, ZRA is deploying in phases the use of eVat system countrywide, by the end of this year all taxpayers will be using it.

21. Can e-invoices be printed?

Yes, an e-invoice can be printed and even re-printed

22. Is e-invoicing applicable to B2C transactions?

Yes, e-invoicing is applicable to Business to Customer transactions

23. What data is embedded in the QR code?

When you scan the QR code, you find Evat Data Controller Information (EDC): EDC Time, EDC ID, INVOICE NUMBER, MACHINE NUMBER, INTERNAL DATA, and RECEIPT SIGNATURE.

24. I am an ERP or POS reseller, can I have my ERP and or POS certified by ZRA?

You can only have your ERP or POS certified with the E-VAT Data Controller.