Rwanda Revenue Authority (RRA) is encouraging final consumers to consistently request EBM invoices to ensure that the tax attached to their payments is declared and be eligible to receive a reward equal to 10% of the VAT paid on each EBM invoice received. 

VAT, or Value Added Tax, is levied at a rate of 18% on various goods and services produced in Rwanda or imported from abroad. The final consumer pays the VAT, while registered businesses are responsible for collecting, accounting for, and paying it to the RRA. 

RRA has been conducting a countrywide campaign named ‘Tengamara na TVA’, which was launched in the City of Kigali on March 27 and ran until May 3, 2024, in Nyagatare district, Eastern Province. 

Consumers can register for the VAT reward by dialing *800# and following the provided instructions. 

In addition to the 10 percent VAT reward, Ministerial Order No. 002/24/03/TC dated March 8, 2024, outlines the modalities of the VAT reward, providing that a consumer shall receive an additional reward equal to 50% of any penalties imposed on the seller for not issuing or issuing an inaccurate invoice. 

RRA encourages consumers to pay electronically for proof of payment in cases where the EBM receipt doesn't match the paid amount. 

During this campaign, consumers who have registered for the VAT reward have been offered an opportunity to answer different questions and use a wheel of luck to win prizes like televisions, smartphones, and more.

Gad Niyomukunzi from Nyagatare District highlighted the benefits that incited his VAT reward registration. 

"I learned that each time I ask for an EBM invoice, I receive a 10% reward on the VAT indicated on that invoice. In addition, if I am denied an EBM invoice, there are additional benefits that after reporting this to RRA, I will receive a reward equivalent to 50% of the penalties imposed on the seller, he said.

“ It's crucial for us, as consumers, not only because we receive rewards but also because it contributes to the development of our country," he added.

Mukeshimana Francine, who won a smart TV, expressed her gratitude towards RRA for bringing the campaign to their community. 

"I am first of all very thrilled and have seen the benefits of this campaign. There were times when I purchased an item for 5000 Rwf but was given an invoice for only 4000 Rwf. I realized this was unfair,” she said.

“But now, I feel empowered to request an EBM invoice with confidence, and I refuse to accept an inaccurate one anymore. With every purchase, I will ensure to leave the shop only after receiving a genuine EBM invoice," she added.

Jean Paul Ntakiyimana from Rusizi District, who won a smartphone, highlighted the campaign as a great opportunity. He shared his commitment to always request EBM receipts. 

"While I didn't have a phone before, having a smartphone now is a great bonus. Since I'm already registered for the VAT reward, I'll make sure sellers include my phone number on receipts to accumulate the rewards," he said.

Jean Paulin Uwitonze, Assistant Commissioner for Taxpayers Services and Communications, encouraged all consumers to request EBM invoices that accurately reflect the amount paid. He emphasized that this isn’t a short-term promotion but a long-term opportunity that final consumers need to seize. 

"We've seen a positive rise in EBM invoices since launching the campaign just a few days ago. This momentum suggests the campaign will lead to more invoices being issued, which translates to higher VAT revenue. Additionally, we anticipate a rise in corporate income tax collection," he said.

To register, consumers can dial *800#, select langauge, press 4 for EBM services, press 1 to choose the VAT reward option, enter their ID number, press 1 to confirm and then receive a notification sms containing a password. 

Consumers can view their accumulated credit also by dialing *800# or visiting https://myrra.rra.gov.rw/basic/login/indexLogin  and entering their registered phone number and password. 

The rewards will be sent to the registered phone number quarterly, following verification that the consumer meets the requirements. The invoice must display the exact product name, tax rate, and the consumer's phone number for credit allocation.

They can inform RRA to intervene by messaging on 0739008010 (WhatsApp), or call 3004. 

According to the Law n° 020/2023 of 31/03/2023 on tax procedures, a person who fails to comply with obligations of the user of the electronic invoicing system is liable to an administrative fine of 200,000 Rwf. 

In case the fault is repeated within a period of two years, the administrative fine is increased to 400,000 Rwf.

VAT-registered businesses that sell goods or services without issuing an electronic invoice, are subject to a fine of 10 times the value of the VAT evaded. Repeat offenders within two years face a fine of 20 times the tax value. 

For individuals who are obligated to issue EBM invoices but are not VAT-registered taxpayers, they can be fined twice the value of the goods sold for non-compliance.