THE Zambia Revenue Authority (ZRA) has directed filling stations to issue Smart Invoices for all Business-to-Business transactions. ZRA Corporate Communications Manager Oliver Nzala adds that for Business-to-Consumer or individual transactions, Smart Invoices are to be issued only upon request by the consumer. In a statement, Wednesday, Nzala said currently, 494 filling stations have been successfully onboarded onto the program. “ZRA has directed that it is mandatory for all filling stations to issue Smart Invoices for all Business-to-Business (B2B) transactions. For Business-to-Consumer or individual (B2C) transactions, Smart Invoices are to be issued only upon request by the consumer. All remaining B2C sales that are not invoiced must be consolidated into a single summary invoice, which should be generated at the end...