Mandatory

Tax invoice regulation has been effective since 2014 for a registered person or a person who is required to be registered for the Value-Added Tax Act. Every invoice must contain a unique number which is created and implemented by the electronic fiscal devices (EFD). Tax invoices are also generated by electronic fiscal devices for the supply. Customers can claim an input tax credit if the output tax value exceeds TZS 100,000 on invoices with complete information like taxpayer identification number (TIN) and VAT registration number (VRN). E-VAT returns must be submitted to TRA monthly.