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 the tax and not the person registered for purposes of collecting and accounting for and paying VAT to RRA.

Obligations of a VAT registered taxpayer

Articles 57-63 specify the rights and obligations of a VAT-registered taxpayer and include the following:

1. Must display the VAT registration certificate in a plain view at the entrance of his place of business for his client to see.
2. Must issue a VAT invoice to his customers every time they purchase goods or services.
3. Must file a monthly or quarterly VAT return on the appropriate form (UNG11).
4. Must be available at all times to receive VAT officers and present official books of accounts.
5. Must use an Electronic Billing Machine in invoice issuing.