Digital VAT ‘levels’ playing field

Zimra has said the revised framework is aimed at improving compliance rather than increasing the overall tax burden.

THE introduction of a Digital Services Withholding Tax (DSWT) on electronic services provided by foreign firms is helping to level the playing field for online businesses, experts say. The DSWT, which officially came into effect on January 1, 2026, following amendments to the Value Added Tax Act, is a tax collection mechanism applied to digital…

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