According to recent reports, the Rwandan government is considering the collection of VAT on digital services supplied by non-resident providers, including streaming services such as Netflix. The collection of VAT is to be based on the destination principle where VAT is levied at the place the taxable supply is consumed. The proposal to collect VAT on digital services is currently under consideration with the Ministry of Finance and Economic Planning. Further details will be published once available.
Source Orbitax
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