Rwanda VAT

Section 1 -- Quick reference

Quick reference

Field	Value
Country	Rwanda
Standard rate	18%
Zero rate	0% (exports, diplomatic, SEZ)
Filing portal	https://efiling.rra.gov.rw
Authority	Rwanda Revenue Authority (RRA)
Currency	RWF
Filing frequency	Monthly (standard); Quarterly (< RWF 200M turnover)
Deadline	15th of following month
Registration	RWF 20,000,000 annual turnover
EBM	MANDATORY -- no EBM receipt = no input recovery
Primary legislation	Law 049/2023 as amended by Law 009/2025
Contributor	Open Accounting Skills Registry
Validated by	Pending
Last research update	April 2026

• Key 2025 changes (Law 009/2025) — Mobile phones, ICT equipment, fuel, fee-based financial services, local road transport now taxable from July 2025. (Law 009/2025)

Section 2 -- Required inputs and refusal catalogue

Minimum viable -- bank statement. Acceptable from BK (Bank of Kigali), I&M Bank Rwanda, Equity Bank RW, BPR, Access Bank RW, or any Rwandan bank.

Section 3 -- Supplier pattern library

Supplier pattern library

Pattern	Treatment	Notes
BK, BANK OF KIGALI	EXCLUDE	Exempt financial
I&M RWANDA, I&M BANK RW	EXCLUDE	Same
EQUITY BANK RW, BPR	EXCLUDE	Same
RRA, RWANDA REVENUE	EXCLUDE	Tax payment
CUSTOMS	Check for import VAT
RSSB	EXCLUDE	Social security
REG, EUCL	Domestic 18%	Electricity
WASAC	Domestic 18%	Water
MTN RW, AIRTEL RW	Domestic 18%	Telecoms
GOOGLE, MICROSOFT, AWS	Reverse charge 18%	Non-resident

Section 4 -- Worked examples

Example 1 -- Purchase without EBM

VAT-registered supplier provides services but issues handwritten invoice without EBM. Input VAT NOT recoverable regardless of supplier's registration status.

Example 2 -- Export of tea

Exporter ships tea to Mombasa. Zero-rated. Input VAT fully recoverable. Must have export documentation.

Section 5 -- Classification rules

• Standard rate — 18%
• Zero rate — 0% (exports, diplomatic, SEZ)
• Exempt categories — Exempt: unprocessed agricultural, financial (margin-based; fee-based now taxable from July 2025), medical, education, residential rental, public transport (road transport of goods now taxable from July 2025), books/newspapers, water/electricity (domestic), funeral.
• EBM requirement — EBM: mandatory for all VAT-registered. No EBM = no input claim.

Section 6 -- VAT return form

Output: A1-A7 (standard, zero-rated, exempt, total, output VAT, adjustments, total output).

Input: B1-B9 (local with EBM, imports, imported services, input local, input imports, input imported services, total input, adjustments, allowable input).

Net: C1-C3 (net, credit b/f, net payable).

Section 7 -- Reverse charge

• Reverse charge on non-resident services — Non-resident services: self-assess 18%. Net zero. (Law 049/2023 Art. 13)
• EAC treatment — EAC: no intra-community mechanism.

Section 8 -- Deductibility and blocked input

• Blocked input items — Blocked (Art. 17): entertainment, vehicles < 10 seats (unless taxi/hire), clubs, personal use, purchases without EBM receipt. (Art. 17)
• Partial exemption — Partial exemption: Art. 16(3). RRA approval. (Art. 16(3))

Section 9 -- Filing, deadlines, and penalties

• Filing deadline — Monthly 15th (quarterly for small).
• Late filing penalty — 20% + RWF 100K minimum
• Late payment penalty — 1.5%/month
• Non-EBM penalty — 100% of unreported tax

Section 10 -- Edge cases, test suite, and escalation

EC1 -- SaaS. Reverse charge 18%. Net zero.

EC2 -- Non-EBM invoice. Input NOT recoverable.

EC3 -- Tea export. Zero-rated.

EC4 -- EAC import (Kenya). VAT at customs. Recoverable.

EC5 -- Motor vehicle blocked.

EC6 -- SEZ supply. May be zero-rated. Verify certificate.

EC7 -- Credit note. Adjust A6.

EC8 -- Deemed supply cessation. 18% on market value.

Test 1 -- RWF 5M sale. Output 900K.

Test 2 -- EBM receipt RWF 1M + 180K VAT. Recoverable.

Test 3 -- Handwritten receipt RWF 500K + 90K VAT. Input = 0.

Test 4 -- Indian IT RWF 3M. Output 540K, input 540K.

Test 5 -- Mineral export RWF 50M. Zero-rated.

Test 6 -- Entertainment. Blocked.

Test 7 -- Hospital services RWF 10M. Exempt. Input not recoverable.

Test 8 -- Tanzania import RWF 8M. Customs VAT 1.44M. Recoverable.

Out of scope: CIT 30%, PAYE 0%-30%, RSSB 5%+3% pension, 0.3% maternity.

Prohibitions

• NEVER allow input recovery without EBM receipt — NEVER allow input recovery without EBM receipt
• NEVER treat EAC as intra-community — NEVER treat EAC as intra-community
• NEVER accept non-EBM invoices — NEVER accept non-EBM invoices
• NEVER compute numbers -- engine handles arithmetic — NEVER compute numbers -- engine handles arithmetic

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.

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