- Sets VAT rules for online goods and services, including digital products like software, streaming, e-learning, social media, search engines, and cloud services.
- Requires foreign digital suppliers to register for VAT in Rwanda or appoint a local representative; if they do not, VAT is withheld by the payment institution.
- Requires VAT filing and remittance by the 15th of the following month by both registered persons and withholding financial institutions.
- Introduces formal procedures for invoice correction and cancellation through a designated electronic tax portal, with specific eligibility, timing, and rejection rules.
- Provides industrial VAT exemptions for qualifying Rwandan manufacturers/assemblers on machinery, capital assets, and raw materials, with a compliance rollout period and a renewal deadline of 30 June 2026.
Source: rra.gov.rw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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