THE government has gazetted new regulations compelling all fuel operators in the country to install specialised fiscal devices that will electronically record and transmit every fuel transaction to tax authorities.
The move is aimed at strengthening revenue collection, curbing leakages, and tightening oversight across the procurement, sale, storage, and distribution of petroleum products.
In the latest Government Gazette, the minister of Finance, Mthuli Ncube, said all fuel operators must install approved fiscal devices integrated with fuel pumps and capable of transmitting real-time transaction data to the Zimbabwe Revenue Authority (Zimra) under the new 2026 Income Tax regulations.
“Every Fuel Operator shall acquire appropriate Fuel Fiscal Device(s) from an approved supplier or install Virtual Fuel Fiscal Device(s) which is compatible with the requirements set by the Commissioner and those for the Fiscalisation Data Management System (FDMS).
Ensure that the acquired Fuel Fiscal Device is appropriately registered under the Fuel Operator and appropriately interfaced with the FDMS; and comply with any other requirement as may be specified by written notice by the commissioner.
“Any fuel operator who fails to report faults or errors on fuel fiscal devices within the prescribed period will be liable to a civil penalty of US25 per day, per point of sale or fuel fiscal device, for a further period not exceeding 90 days,” Ncube said.
“Government has put in place these measures to ensure fuel operators maintain fully functional fiscal devices and guarantee uninterrupted transmission of transaction data to the tax authorities.
Where a fuel operator continues in default beyond the prescribed penalty period, that operator will be deemed to have committed an offense and may face a fine of up to level seven, imprisonment for a period not exceeding 12 months, or both.
The regulations are meant to strengthen compliance and ensure transparency in the recording of fuel transactions across the country.”
Ncube said the government would establish a Fuel Fiscal Device Technical Committee to provide expert guidance on procurement processes, approval of suppliers, and the overall administration of the new regulations.
“The committee will consist of not fewer than five members appointed from relevant institutions, with expertise in areas such as information technology, finance, commerce, economics, taxation, and law.
This technical committee will play a critical role in overseeing the selection and approval of suppliers and developers, as well as ensuring that fuel fiscal devices meet the required technical and functional standards.
The committee will also advise the minister on governance and operational issues relating to fuel fiscal devices, including the inspection of prototypes, rejection of defective devices, and revocation of licenses for non-compliant suppliers or developers.
Representatives on the committee will be drawn from key institutions, including the Ministry of Finance, the Zimbabwe Revenue Authority and the Zimbabwe Energy Regulatory Authority,” the Gazette read.
The fuel sector has long been prone to tax leakages and black-market diversion. By mandating real-time data transmission, Zimra can match physical inventory at service stations with recorded sales, making it nearly impossible for operators to sell un-taxed or smuggled fuel without immediate detection.