Mobile Monster Convicted For Non-Use of Smart Invoice

Suhel Moosa, trading as Mobile Monster, has been convicted by the Lusaka Subordinate Court for failing to use the Electronic Invoicing System, Smart Invoice, to record sales. The case was handled by the Zambia Revenue Authority as part of efforts to improve compliance among VAT-registered businesses.

The accused faced two charges: failure to use an approved Electronic Invoicing System to record sales, and failure to issue a tax invoice using the system. ZRA investigations in Lusaka found that Mobile Monster was not using Smart Invoice, a practice the authority says contributes to the suppression of sales and loss of tax revenue.

On 7th August 2026, Suhel Moosa pleaded guilty to the charges. The court convicted him and imposed a fine of K125,000 payable immediately, with a default sentence of 3 months simple imprisonment.

ZRA said it has intensified inspections to ensure businesses comply with Smart Invoice requirements. The authority warned that all VAT-registered taxpayers must use the system and that non-compliant businesses will face prosecution under the law.