Businesses that make taxable supplies qualify to claim VAT incurred on purchases and expenses (known as 'input tax') used for the purpose of making these taxable supplies other than those items that are specifically disallowed under the Zambia VAT (General) Regulations (see below).
Businesses that make only exempt supplies cannot claim input tax. Businesses that make both taxable and exempt supplies can partially recover input tax (see 58.32) other than those items that are specifically not allowed.
VAT incurred on the following items of expenditure is not claimable and therefore cannot be recovered:
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Web page updated on 17 Mar 2025 16:15