Under normal circumstances, VAT is paid by the final consumer, and the person selling the goods or providing services declares and pays collected VAT to the Tax Administration. When a final consumer deals with a Service supplier residing outside Rwanda, the VAT collected will not be taken to the Tax Administration because the supplier is not locally VAT registered. In this situation, the final consumer becomes liable for the VAT that the supplier was supposed to take to the Tax Administration. This simply means that if a taxpayer gets services from a person who is outside Rwanda, the taxpayer is considered as if he/she has delivered taxable services and has received an output tax from that person residing outside Rwanda. However, recipients of foreign services which are not available in Rwanda are allowed to deduct input tax on output tax. Services are considered not to be available in Rwanda if there is no any person who can deliver identical or similar services on the local market. The output tax is payable on the date of filing the value added tax declaration for the value added tax period in which those services were performed. The output tax must appear on the receipt that justified the payment to the foreign services provider, and that document is considered to be the value added tax invoice.