The VAT Concepts book is of paramount use to businesses and the academia as it focuses on VAT concepts in Zimbabwe. This edition provides an analysis of the basis and history of VAT in Zimbabwe through interpretations of tax statutes, analysis of the types of supplies and their VAT treatment. Furthermore it unpacks the concept of documentation and its centrality to the proper functioning of the VAT system. It addresses the practical challenges faced by taxpayers in managing various VAT issues and highlights their administration, documentation and requirements necessary for fostering compliance and reduce penalties and interest being charged by the tax authority. The reader will be able to get an insight of the implications of different tax laws and the impact they have on their business. The book is also an investor toolkit as it guides the investor on VAT requirements of operating a business in Zimbabwe. All tax legislation, tax rates and credit amounts included in this book are based on information available as of the 30^th of March 2020.