LUSAKA, 8 August 2026 — The owner of Mobile Monster, Suhel Moosa, has been convicted and fined K125,000 for failing to use the Zambia Revenue Authority (ZRA) Smart Invoice system to record sales.
Moosa, trading as Mobile Monster, was convicted by the Lusaka Subordinate Court after pleading guilty to charges relating to non-compliance with Zambia’s electronic invoicing requirements.
The matter was heard before Honourable Anna Holland.
According to the ZRA, Moosa was charged with failing to use an approved Electronic Invoicing System to record sales, contrary to the Value Added Tax Act and the Value Added Tax (Electronic Invoicing System) Regulations.
He was also charged with failing to issue tax invoices for goods supplied to customers using an approved electronic invoicing system.
When the matter came up for plea on 7 August 2026, Moosa pleaded guilty to the charges.
The court subsequently convicted him and imposed a K125,000 fine, which was ordered to be paid forthwith. In default of payment, he will serve three months’ simple imprisonment.
ZRA intensifies Smart Invoice crackdown
The conviction comes as ZRA intensifies inspections and enforcement operations targeting businesses that are not complying with the mandatory Smart Invoice system.
The Authority says its operations in Lusaka have uncovered businesses allegedly suppressing sales by failing to use the electronic invoicing system.
ZRA says such practices can contribute to the loss of government revenue through unpaid Value Added Tax (VAT) and Income Tax.
The Smart Invoice system is designed to facilitate the electronic issuance and recording of tax invoices, allowing ZRA to improve visibility of business transactions and strengthen tax compliance.
ZRA has urged all VAT-registered businesses to ensure they are using the approved Electronic Invoicing System to record sales and issue tax invoices as required by law.
The Authority has further warned that businesses that fail to comply with the Smart Invoice requirements risk prosecution.
What the Mobile Monster case means for businesses
The K125,000 fine serves as a warning to businesses that Smart Invoice compliance is not simply an administrative requirement.
ZRA’s ongoing inspections indicate that businesses operating without the required electronic invoicing system could face legal action where non-compliance is established.
Taxpayers are therefore being encouraged to ensure their invoicing systems are properly set up and that sales are recorded in accordance with the law