Value Added Tax

Forms

VAT was introduced in 2001 replacing an old-style sales tax (ICHA) through law No. 06/01 of 20/01/2001. VAT is generally designed as tax on final consumption. All persons who buy taxable goods or services pay VAT. The goods or services (...) Read more >>

Obligations

1. Registration Enterprises are required to register for VAT if their turnover is above 20 Million Rwf for any period of 12 month or 5 Million Frw in three consecutive months in the last quarter of the year. The final consumer pays (...) Read more >>

Exemptions

Exempt goods Article 86 of law No.06/2001 catagorises exempt goods and services which includes; Agricultural products such as; livestock, unprocessed animal products, Fish, fresh vegetables and fruits Pesticides and fertilizers (...) Read more >>

VAT Refund

Tax refund is a result of having taxes withheld on earnings that amount to more than what a person owes in income taxes for a calendar year. There are times when a taxpayer pays more than what he/she is required to pay. When tax (...) Read more >>

Penalties and Interest

Value Added Tax violations The following administrative fines are imposed to persons who do not comply with provisions of Value Added Tax: 1° in the event of operation without VAT registration where VAT registration is required, fifty (...) Read more >>