Value Added Tax (General) (Amendment) Regulations, 2024 (No. 72)
From 15 November 2024, the supply of passports by any company contracted by the Government of Zimbabwe is added to Part I of the First Schedule to the VAT (General) Regulations — a VAT relief for the passport contractor.
This is a one-line amendment to the Value Added Tax (General) Regulations, 2003 (S.I. 273 of 2003). It inserts a new item (26) into Part I of the First Schedule: 'Supply of passports by any company contracted by the Government of Zimbabwe.'
The practical effect is to give VAT relief on passport supply by the private contractor that produces passports for Government, rather than by the Registrar-General's office directly. It is aimed squarely at that contracting arrangement — no other supply is touched.
A caveat worth stating plainly: the instrument amends Part I of the First Schedule without reproducing it, so the exact character of the relief (and any conditions attaching to items in that Part) has to be read in the principal regulations, S.I. 273 of 2003, rather than in this notice.
The instrument was published in the Government Gazette of 15 November 2024 and states no separate commencement date.
What changed
- New item (26) inserted into Part I of the First Schedule to the VAT (General) Regulations, 2003
- Covers the supply of passports by any company contracted by the Government of Zimbabwe
Who this affects
- The company contracted by Government to supply passports
- The Registrar-General's passport offices
- ZIMRA VAT assessors
- Passport applicants, indirectly through pricing
Plain-language summary — not legal advice. Always read the full instrument.