Zambia’s Smart Invoice rewards cover bettors, operators issue receipts
VAT-registered businesses, including betting operators, are required to issue Smart Invoices, while customers and bettors who request receipts can enter raffles and win prizes under Zambia’s Smart Invoice reward programme.
Zambia.- Zambia Revenue Authority (ZRA) has launched its Smart Invoice reward programme to boost tax compliance across all VAT-registered businesses, including betting operators.
Customers and bettors who request official receipts can win prizes through Smart Invoice, while operators ensure all transactions are properly recorded and benefit indirectly through improved compliance and transparency.
The programme was announced during the 2025 Taxpayer Appreciation Day on November 21, emphasising ZRA’s efforts to improve compliance and engage citizens.
The Smart Invoice system is Zambia’s official electronic invoicing platform. Replacing older physical devices, it transmits sales data to ZRA in real time, improving accuracy and transparency. All VAT-registered taxpayers must register and issue Smart Invoices for their taxable transactions.
Compliance meets rewards
ZRA Board Chairperson Caleb Fundanga said the new initiative will make every invoice count. “The scheme will transform each smart invoice into an opportunity to enter a raffle, allowing the public to win various prizes,” he said.
Fundanga added: “The Smart Invoice Reward Management Programme is set for 2026 and is expected to transform tax compliance for Zambians.”
Every Smart Invoice issued automatically enters customers into ZRA’s prize raffle, with some receipts offering instant rewards like airtime or shopping vouchers. The programme will start with a pilot phase in selected regions before expanding nationwide and is designed as a tax compliance incentive, not a form of gambling.
The programme will impact the betting sector because operators and patrons must use Smart Invoice if they are VAT-registered. Issuing receipts ensures betting transactions are recorded, strengthening transparency and regulatory compliance.
The Smart Invoice platform has already transmitted millions of transactions, demonstrating growing adoption. As part of the rollout, ZRA continues to educate taxpayers and onboard businesses across sectors to ensure broad compliance.
