Zimbabwe Tax Calculators · VAT 7 Pre-Submission
VAT 7 Pre-Submission Calculator
Compute your net VAT payable (or refund) before you click Submit on TaRMS. Inputs match the VAT 7 form: output VAT, input VAT, prior credit, optional apportionment.
Period figures
Used to compute the apportionment ratio if you have mixed supplies.
Input VAT
Self-account for output AND input.
Step-by-step
1
Output VAT
Output = Standard supplies × 15.5% + reverse-charge VAT on imported services.
2
Apportion input VAT
Direct input on taxable: 100%. Mixed input × (taxable / (taxable + exempt)). De minimis 90% → full claim.
3
Total recoverable input
Direct + apportioned mixed + reverse-charge input on imported services.
4
Net VAT
Net = Output − Input − Prior credit. Positive = pay. Negative = refund or carry-forward.
5
Sanity-check before submission
Refund > 30% of output? Recheck. Output VAT < 5% of supplies? Probably miscoded zero-rated as standard.
Statutory anchors
- VAT Act [Chapter 23:12]
- VAT (General) Regulations — SI 273/2003
- ZIMRA VAT 7 form & Practice Note on imported services