The Zambia Revenue Authority VAT panel

This technical note describes the Zambia Revenue Authority (ZRA) value added tax (VAT) data covering firm filing for the financial years 2014 to 2023 at the firm–month level. The VAT panel contains variables related to firm purchases (inputs), firm sales (outputs), and tax due (value added). This note enables the user to trace variables from their location in the form through the cleaning process and their appearance in the panel. It describes the variable content of the data, the process of constructing the dataset, the handling of discrepancies, and how data decisions were addressed during cleaning. Finally, the note provides some summary statistics of the data.