Annual turnover threshold stated in TRA supplier guidance
TRA · EFD / VFD
Tanzania
e-invoicing, explained.
Use an approved fiscal device or software system where TRA’s receipt rules apply.
LiveTanzania Revenue Authority · Hybrid
Reviewed 27 October 2026
Your invoice’s new destination
EFD / VFD
Tanzania Revenue Authority
Your businessTRA
Visit the authorityAt a glance
- An electronic fiscal device (EFD) is an approved receipt-issuing machine. A virtual fiscal device (VFD) is approved cloud software that records and sends sales data.
- TRA’s guidance places the second-phase extension to non-VAT traders in 2013 and refers to the Tax Administration Act 2015. It is not a verified commencement date for every current rule.
View figures as a table
| Measure | Value |
|---|---|
| Annual turnover threshold stated in TRA supplier guidance | TZS 11 million |
Dates that matter
The rollout, step by step.
Dashed lines mark announced targets, not confirmed deadlines.
Original VAT EFD regulations take effect on publication
Second phase extends coverage
View dates as a table
| Date | Milestone | Status |
|---|---|---|
| 2010-05-28 | Original VAT EFD regulations take effect on publication | Reported milestone |
| 2013 | Second phase extends coverage | Reported milestone |
Who must comply?
- TRA’s supplier guidance requires businesses supplying goods or services with assessed annual turnover of TZS 11 million or more to acquire and use an approved fiscal solution.
- TRA also lists selected sectors and traders in prime locations for its second phase. Ask TRA whether a designation applies even if you are not VAT registered.
Documents covered
- Fiscal receipts
- Fiscal invoices
Your action plan
What you must do.
- 1
Check your registration
Confirm your tax number, branches and the businesses or sectors covered by the authority’s current notice.
- 2
Choose an approved route
Check the authority’s supplier list and any free taxpayer tools. Ask your supplier to show approval for your country and solution.
- 3
Configure your invoices
Map products, tax rates, customer details and correction documents. Register each required device or branch and protect any signing keys or certificates.
- 4
Test before switching
For a software connection, request the authority’s test environment and acceptance checklist. Test sales, returns, duplicate submissions and a lost connection; a test pass is not production approval.
- 5
Go live with approval
Confirm production registration and your start date with the authority or approved supplier. Check that the first invoices reach the authority and can be verified.
- 6
Keep it running
Check the daily Z report, the fiscal summary at day close, where your device requires it. Report faults to the approved supplier and retain fiscal receipts; confirm outage arrangements before relying on them.
Penalties & compliance risk
- TRA’s EFD page lists conviction sanctions of 200–300 currency points and/or up to three years in prison. Confirm current law: secondary accounts report later changes.
Check the current legal notice and your circumstances before relying on an amount.
Why it matters to each side.
For your business
- TRA says fiscal systems improve business records and reduce tax disputes.
For the tax authority
- TRA says fiscal systems reduce evasion and allow real-time monitoring of business transactions.
Buying goods?
Check the supplier’s invoice.
Sources and review dates (3)
Last reviewed 27 October 2026. General information, not tax or legal advice. Confirm your obligations with the tax authority before acting.
- TRA - E-Fiscal Devices (EFD) Tanzania Revenue Authority · Accessed 27 October 2026
- EFD/VFD suppliers and taxpayer obligationsTanzania Revenue Authority · Accessed 27 October 2026
- VAT (Electronic Fiscal Devices) Regulations 2010, GN 192, gazette 28 May 2010Government of Tanzania · Accessed 27 October 2026