Types of TRA fiscal documents

Fiscal receipts vs. fiscal invoices

Tanzania's EFDMS distinguishes between fiscal documents primarily by payment type and customer identification:

Payment TypeDocument TypeUse Case
CASHFiscal Receipt (B2C)Immediate cash payment - typical for retail POS.
CHEQUEFiscal Receipt (B2C)Payment by cheque.
CCARDFiscal Receipt (B2C)Payment by credit or debit card.
EMONEYFiscal Receipt (B2C)Payment via mobile money (e.g. M-Pesa, Tigo Pesa, Airtel Money, Halopesa).
INVOICEFiscal Invoice (B2B)Deferred/credit payment - buyer's TIN required on the document.
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Use INVOICE for B2B credit sales

When a business customer will pay on credit terms (i.e. not at the point of sale), set payment type to INVOICE. This requires a customer_id with a valid TIN. The fiscal document produced is a B2B fiscal invoice that the buyer can use to claim input VAT.


Invoices & Receipts


Credit Notes

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Credit note support in EFDMS

TRA's EFDMS does not natively support the cancellation or reversal of a previously submitted fiscal receipt. Credit note or refund handling should be discussed with the DigiTax support team to understand the current approach for your use case.


Z Report

A Z Report is a daily closing report that summarizes all fiscal transactions for the day. It must be submitted to EFDMS after the last transaction of each business day, before the first transaction of the next day.

DigiTax TZ handles Z Report submission automatically - you do not need to trigger it manually.


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