Rwanda Establishes Rules for Acquiring Foreign Services Not Available in the Country, Voluntary Disclosure, and Rewards for Requesting E-Invoices

Rwanda has published Ministerial Order No. 003/24/03/TC, which outlines the modalities for obtaining authorization to acquire foreign services not available in Rwanda under the new VAT Law.
To acquire a service not available in Rwanda, a taxpayer must be registered for VAT and submit an application letter to the Minister of taxes, accompanied by supporting documents.
The taxpayer must also prove that a call for tenders was made and no successful bidder was found in Rwanda, and provide a recommendation letter from a competent regulator certifying the unavailability or unsatisfactory standard of providers in Rwanda. Exceptions apply for specific services approved by regulatory organs. The application must be submitted at least two months before acquiring the service.