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About EBM
Every registered taxpayer should issue EBM invoice to buyer for every sale transaction.
According to the Tax Procedure law of 2023, every person who carries out any taxable activities (whether registered on VAT or not) should request and use EBM to issue tax invoices to their customers on every transaction they make. Failure to comply is a tax crime that attracts penalties.
There are numerous benefits of EBM, both to taxpayers and to the tax administration. These benefits include:
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Improving book keeping and stock for taxpayers through using EBM to record the exact items sold and their prices. EBM keeps the record of all sale transactions made, stock purchased and the remaining stock quantity of every item. Hence reducing the risks of erroneous manual capture of the transactions related to sales and stock and the likelihood of the stock and business revenue robbery that can be made by the store keepers
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EBM sales data can be copied and pasted into the ‘Sales’ tab when completing the VAT annexures, making it quicker and easier for taxpayers to declare and pay VAT.
As a taxpayer, if you don’t use EBM as it is required and enforced_ by the law, you are subject to the following penalties:
| Punishable Acts | Penalties |
|---|---|
| Any taxpayer who sells goods or services without issuing an EBM receipt | -Administrative fine of ten (10) times the value of the evaded VAT |
| In case he/she is a second time offender | -Administrative fine of twenty (20) times the value of the evaded VAT |
| Any taxpayer who fails to comply with other EBM user obligations | An administrative fine of 200,000 Frw |
| In case of repetition of non-compliance with other EBM user obligations | An administrative fine of 400,000 Frw |
| Any taxpayer who issues underpriced EBM invoice | -An administrative fine of ten (10) times the value of the evaded VAT. |
| In case that taxpayer repeats the offence of giving underpriced EBM invoices | Administrative fine of twenty (20) times the value of the evaded value-added tax. |
Additional penalties include the closure of business activities for a period of thirty (30) days, being barred from bidding for public tenders; withdrawal of a business register and being published in nationwide newspapers.
In May 2023, RRA introduced the Purchase code as the security feature added in the EBM to prevent misuse of Taxpayers Identification Number (TIN). If you are a vendor looking to purchase goods or products for resale, you need to request a Purchase Code through the MyRRA system or by dialing *800# on your mobile phone registered with your TIN. You will be prompted to enter your TIN and the seller's TIN, after which you will receive a code. Provide this code to the seller, who will use it to generate your EBM invoice.
For further information and regulatory details, please refer to the below laws governing the use of EBM:
1. EBM system version 2.1 for windows computer/tablet
This EBM system is designed for any taxpayer who has a computer or a tablet device only .
2. EBM system version 2.1 for android smartphone
This is for non-VAT registered taxpayers and micro or small new registered taxpayer.
3. Online EBM (web-based EBM system)
Eligible taxpayers for this system are those operating in service sector who do not issue more than 10 invoices per month. E.g.: rental property owners, transport service providers, consultants, lawyers, etc. This type of EBM does not require a taxpayer to have a physical device as it is a web-based application.
4. Virtual Sales Data Controller (VSDC)
This system is designed for taxpayers who have their own invoicing system who need to integrate it with EBM.
How to integrate own Invoicing system with EBM.
If you have your own Invoicing system and want to integrate it with EBM, you should follow the below instructions:
Please consider the below documents that you are supposed to submit:
- CIS4VSDC technical specification (which shows you guidelines of your CIS).
- VSDC Technical Specification document.
- Excel sheet Checkpoints to use for this integration.
How to proceed
The first step you should check all the required documents in the above Excel sheet, “Main" sheet.
Those documents are the following:
- Business Registration Certificate
- Valid RSSB Clearance Certificate
- Valid RRA Tax Clearance Certificate
- Product brochure
- Product warranty statement
- Physical address
- Product User manual
- Installation guide
- Programming and configuration manual
After gathering all the required documents, you should submit your application for certification by sending an email to cis_sdc_certification@rra.gov.rw with the above required documents as attachments.
After reviewing your application ,if it meets the requirements, RRA will provide you a certificate allowing you to integrate your system with EBM.
The EBM system can be installed on various computing devices such as desktops, laptops, tablets, PDA , or smartphones.
The supported operating systems include:
- Windows: Version 10 and above
- Android: Version 8.1 and above
EBM is not compatible for MAC computers/IOS operating systems.
Except for online EBM applicants, before you start requesting for EBM, you need to have the following details of the device you want to use for EBM:
- device model
- serial number
If you have submitted your request for EBM and received an sms from RRA containing the information to be used in installation you can go ahead with installing EBM on your device.
Here is the EBM installation user guide.
Do you need support for EBM installation?
For remote facilitation during EBM installation process or other related support, you should download and install the Team Viewer App and call 3004 for immediate remote support.
Team Viewer App enables RRA to provide assistance directly on your device. This is faster and will save you time than coming to the RRA office.
If you are still not able to install EBM yourself, you should take your device to the nearest RRA office for support.