Value Added Tax (VAT) is an indirect tax on consumption, charged on the supply of taxable goods and services. It is the responsible of persons who are registered for VAT (also known as registered operators) to charge and collect VAT on behalf of the fiscus. Exception applies only with regard to importation of goods or services; in which case it is the importer whether individual or company is liable to pay the VAT to the Zimbabwe Revenue Authority. Registered operators must charge VAT on ...