LUSAKA, Zambia — Mobile Monster has been convicted and fined K125,000 by the Lusaka Subordinate Court for failing to use the Smart Invoice electronic invoicing system to record sales.
According to a statement issued by the Zambia Revenue Authority (ZRA) on August 8, 2026, Suhel Moosa, trading as Mobile Monster, was prosecuted after ZRA operations in Lusaka found that the business was not using the required electronic invoicing system to record sales.
The matter was heard before Lusaka Subordinate Court Magistrate Anna Holland.
Mobile Monster was charged with offences relating to the failure to use an approved electronic invoicing system to record sales and failure to issue a tax invoice for goods supplied to a customer using an approved electronic invoicing system.
The charges were brought under the Value Added Tax Act, together with Regulation 3 of the Value Added Tax (Electronic Invoicing System).
When the matter came up for plea on August 7, 2026, Suhel Moosa, trading as Mobile Monster, pleaded guilty to the charges.
The court subsequently convicted the accused and imposed a K125,000 fine, which was ordered to be paid forthwith.
The court further ordered that in default of payment, the accused would serve three months’ simple imprisonment.
ZRA Intensifies Smart Invoice Inspections
The conviction comes as ZRA intensifies inspections targeting businesses that fail to comply with the country’s electronic invoicing requirements.
According to the tax authority, its operations in Lusaka have identified businesses that were allegedly suppressing sales through the non-use of the Electronic Invoicing System.
ZRA said such practices can result in the government losing revenue through unpaid Value Added Tax (VAT) and Income Tax.
The authority said the Mobile Monster case arose from one of these compliance operations.
ZRA has since reminded VAT-registered businesses and other affected taxpayers to ensure that they use the Smart Invoice system to record sales and issue electronic tax invoices as required by law.
The authority warned that businesses that fail to comply with the Smart Invoice requirements could face prosecution.
What Is the ZRA Smart Invoice System?
Smart Invoice is an electronic invoicing system introduced to facilitate the issuance and recording of electronic invoices by businesses.
The system is part of efforts to improve tax compliance, strengthen the recording of transactions and help the tax authority monitor business sales more effectively.
ZRA said inspections will continue as it works to ensure that businesses comply with electronic invoicing requirements.
The authority has urged taxpayers to familiarise themselves with their obligations and ensure their businesses are using the approved invoicing system where required.
The Mobile Monster conviction serves as a warning to other businesses that failure to comply with Smart Invoice requirements can result in legal action and financial penalties.
The statement was issued by Oliver Nzala, Manager of ZRA Corporate Communications.
