- Rwanda’s new ministerial order brings digital and online services into the VAT system, including cloud computing, ride-hailing, gaming, social media, streaming, and data monetisation.
- Non-resident suppliers selling to Rwandan customers must register for VAT or appoint a local representative; local suppliers must also register and show proof to regulators.
- If a foreign online supplier is not registered, the bank or payment processor handling the transaction must withhold and remit the VAT, and connect to tax systems for real-time reporting.
- The order also updates VAT exemptions for industrial inputs, limiting relief to qualifying manufacturers meeting a 30% value-add threshold and a ministerial list, with renewals ending after 30 June 2026.
- It formalises rules for correcting or cancelling invoices when there are errors, price changes, returns, or unavailable goods.
Source: regfollower.com
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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