Mobile Monsters fined K125,000 for failure to use Smart Invoice System

Suhel Moosa, trading as Mobile Monster, has been convicted by the Lusaka Subordinate Court for failure to use an Electronic Invoice System known as Smart Invoice, to record sales. The Zambia Revenue Authority (ZRA) instituted criminal proceedings against Suhel Moosa trading as Mobile Monsters in the Lusaka Subordinate Court presided over by Honourable Anna Holland. In a statement issued in Lusaka on Saturday, ZRA Manager for Corporate Communications Oliver Nzala said the move was in the Authority’s effort to enhance compliance by business entities that fail to use the smart invoice system.

Mobile Monster was charged with the offences of failure to use an Electronic Invoicing System to Record Sales contrary to the Value Added Tax Act, as read together with Regulation 3 of Value Added Tax (Electronic Invoicing System). Additionally, failure to issue a tax invoice for goods supplied to a customer using an approved Electronic Invoicing System approved by the Commissioner General contrary to the VAT Act. “To ensure Value Added Tax registered business entities are compliant with the law, ZRA conducted various operations within Lusaka,” Nzala said.

He stated that the operation revealed that various business entities were suppressing sales through non-use of Electronic Invoicing System to Record Sales that led to defrauding the Government of Zambia in Value Added Tax and Income Tax. Nzala said it was through this operation that it was established that Mobile Monsters was not using an Electronic Invoicing System to Record Sales. “When the matter came up for plea on the 7th day of August, 2026, Mobile Monsters pleaded guilty to the charges and the Court convicted the accused and sentenced him to a fine of K125,000, to be paid forthwith, in default to 3 months simple imprisonment,” he said.

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Nzala reminded all taxpayers and business entities to continue using Electronic Invoicing System to Record Sales (Smart Invoice), and warned that businesses that fail to adhere to the requirement to use the Smart Invoice System will be prosecuted in accordance with the provisions of the law. He announced that ZRA had started a crackdown of businesses not using the Smart Invoice system, designed to facilitate the issuance of electronic invoices. “ZRA is conducting inspections to ensure all businesses comply with the law.

The move comes after studies showed that there are businesses that are non-compliant to Smart Invoice usage, something that is contrary to tax law,” Nzala said. This material, and other digital content on this website, may not be reproduced, published, broadcast, rewritten or redistributed in whole or in part without prior express permission from ZAMBIA MONITOR.

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