COURT CONVICTS MOBILE MONSTER FOR IGNORING SMART INVOICE SYSTEM
COURT CONVICTS MOBILE MONSTER FOR IGNORING SMART INVOICE SYSTEM
By Mutinta Hamusankwa
Suhel Moosa, trading as Mobile Monster, has been convicted by the Lusaka Subordinate Court for failing to use the Electronic Invoicing System, known as Smart Invoice, to record sales.
In a statement, ZRA Corporate Communications Manager Oliver Nzala said the Zambia Revenue Authority (ZRA) instituted criminal proceedings against Moosa in the Lusaka Subordinate Court, presided over by Honourable Anna Holland, as part of efforts to enhance compliance among business entities that fail to use the Smart Invoice system.
Moosa was charged with failure to use an Electronic Invoicing System to record sales, contrary to the Value Added Tax Act, as read together with Regulation 3 of the Value Added Tax Electronic Invoicing System Regulations.
He was also charged with failure to issue a tax invoice for goods supplied to a customer using an approved Electronic Invoicing System, contrary to the VAT Act.
Mr Nzala said the charges followed operations conducted in Lusaka, which revealed that various business entities were suppressing sales by not using the Electronic Invoicing System.
He said the practice was resulting in the loss of government revenue through Value Added Tax and Income Tax.
It was during these operations that ZRA established that Mobile Monster was not using the system to record sales.
When the matter came up for plea on 7 August 2026, Moosa pleaded guilty to the charges.
The court convicted him and sentenced him to a fine of K125,000, payable forthwith, in default of which he will serve three months’ simple imprisonment.
ZRA has urged all taxpayers and business entities to continue using the Smart Invoice system to record sales, warning that businesses that fail to comply will be prosecuted in accordance with the law.
The Authority says it has intensified its crackdown on businesses that are not using the Smart Invoice system and is conducting inspections nationwide to ensure compliance, following studies that revealed widespread non-adherence to the requirement.
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