THE Lusaka Subordinate Court has fined Suhel Moosa, trading as Mobile Monster, K125,000 for failing to use the Smart Invoice system to record sales.

Moosa was convicted after pleading guilty to charges of failing to use an electronic invoicing system to record sales and failing to issue a tax invoice for goods supplied to a customer using an approved electronic invoicing system.

The case was prosecuted by the Zambia Revenue Authority (ZRA) as part of its efforts to enforce compliance with the Smart Invoice system among businesses.

In a statement, Saturday, ZRA Corporate Communications Manager Oliver Nzala said inspections conducted in Lusaka had revealed that some businesses were suppressing sales by failing to use the electronic invoicing system, resulting in the loss of Value Added Tax and Income Tax revenue to government.

“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. In its effort to enhance compliance by business entities that fail to use the smart invoice system, the Zambia Revenue Authority instituted criminal proceedings against Suhel Moosa trading as Mobile Monster in the Lusaka Subordinate Court presided over by Honourable Anna Holland. The Accused 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) and 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,” he stated.

“To ensure Value Added Tax registered business entities are compliant with the law, ZRA conducted various operations within Lusaka which 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. It was through this operation that it was established that Suhel Moosa trading as Mobile Monster was not using an Electronic Invoicing System to Record Sales”.

ZRA has since warned businesses that fail to comply with the requirement to use Smart Invoice that they will face prosecution in accordance with the law.

“When the matter came up for plea on the 7th day of August, 2026 Suhel Moosa trading as Mobile Monster pleaded guilty to the charges and the Court convicted the accused and sentenced him to a fine of K125,000.00, to be paid forthwith; in default to 3 months simple imprisonment. The Authority would like to remind all taxpayers and business entities to continue using Electronic Invoicing System to Record Sales (Smart Invoice), and warns 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,” stated Nzala.

“The Zambia Revenue Authority (ZRA) has 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”.