Guides a VAT-registered business through the Rwanda Revenue Authority monthly or quarterly VAT return, covering EBM receipt validation, output tax (Sections A1–A7), deductible input tax (Sections B1–B9), reverse-charge on imported services, and net payment or credit carry-forward (Section C). Produces a reconciled return ready for submission on the RRA e-filing portal.
Confirm the taxpayer is VAT-registered with the RRA, establish the correct filing period (monthly vs quarterly), and verify the Taxpayer Identification Number (TIN) is active on the e-filing portal. Businesses with annual turnover below RWF 200 million may file quarterly; all others file monthly by the 15th of the following month.
Capture all taxable supplies made during the period and classify them by rate. Standard-rated supplies attract 18%; exports, SEZ supplies, and diplomatic sales are zero-rated (0%); exempt supplies (unprocessed agricultural produce, medical, education, residential rental, public transport of persons, domestic water/electricity, books) are recorded separately. Any credit notes or adjustments go into A6.
Review all purchase invoices and import documents. ONLY purchases backed by a valid EBM (Electronic Billing Machine) receipt are deductible — handwritten or non-EBM invoices yield zero recoverable input VAT regardless of the supplier's registration status. Imports carry VAT paid at customs (recoverable via B2/B5). Non-resident digital and professional services require reverse-charge entries in B3/B6 (18% self-assessed, net zero impact). Apply blocked-input rules: entertainment, motor vehicles under 10 seats (unless taxi/hire), personal-use items, and any non-EBM purchase are all blocked.
Calculate the net VAT position: C1 = total output VAT (A7) minus total allowable input VAT (B9). Add any VAT credit brought forward from the prior period (C2). If C1 minus C2 is positive, a payment is due by the 15th; if negative, a refund or carry-forward arises. Refunds require RRA approval and are typically carried forward unless the business is an exporter with consistent credit positions.
Log in to the RRA e-filing portal (efiling.rra.gov.rw), enter the Section A–C figures, attach any required supporting schedules, and submit before the deadline. Download the RRA acknowledgment receipt. Retain all EBM receipts, customs entries, and reverse-charge memos for at least five years as required under Law 049/2023.
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