How to invoice in Tanzania: what a compliant invoice must show

What every invoice must show

Whatever your trade, these fields are the minimum:

• The word Invoice (or Tax Invoice where you charge VAT) and a unique sequential number.
• Issue date and, for services, the date or period of supply.
• Your business name, address and TIN; your registration number if you have one.
• The client's name and address, and their TIN when they are a registered business.
• One line per item or service: description, quantity, unit price and line total in TZS.
• Subtotal, VAT rate and amount (or a statement that none was charged), and the total due.
• Payment terms, due date and bank details.

In Tanzania specifically:

• An EFD (electronic fiscal device) receipt or invoice with the verification code; an ordinary PDF is not a fiscal receipt.
• Withholding VAT of 3% on goods and 6% on services applies where the buyer is a designated agent, from 1 July 2025.

Numbering and dates

Numbers must run in sequence with no gaps or repeats; Tanzania Revenue Authority (TRA) checks for both. Use a prefix per year or series if it helps (2026-001), but never reissue a number. The issue date fixes the tax period the sale falls into, so date the invoice when you send it, not when the work started.

Showing VAT

Only registered businesses charge VAT. If you are registered, show the rate and the amount as separate lines; if you are not, do not show a VAT line and say so on the document. Charging VAT without registration is an offence in most countries, and clients' accountants will spot it.

Electronic invoicing in Tanzania

Electronic fiscal devices are compulsory for VAT-registered and most other businesses.

Many countries now require invoices to be issued through, or reported to, an official electronic system. Where Tanzania does, the PDF you make here is a working document for quotes, proformas and internal records, and the fiscal invoice comes from the official system. Where it does not, an emailed PDF is a valid invoice.

Getting paid

State the due date, not just the terms. Put the bank details on the invoice and ask for the invoice number as the payment reference. Send the PDF on the day the work finishes; late invoices are paid late. A proforma up front is the cleanest way to ask for a deposit.

Fixing a mistake

Never edit or delete an invoice you have sent. Issue a credit note that references the original number, states the reason and reverses the same VAT, then issue a new invoice if needed. The Tanzania credit note generator does this.