Digital VAT ‘levels’ playing field

The move comes as Zimbabwe’s digital economy expands, with businesses increasingly using online platforms to market and sell goods and services, cre­ating new challenges for tax authorities seeking to ensure that transactions are properly declared.

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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