How to register a business and get a TIN
You can register a business through the following options:
A. Rwanda Development Board (RDB) registration portal
Business registration in Rwanda is carried out by the Office of the Registrar General (ORG) within the Rwanda Development Board (RDB). Registering an individual enterprise (business in the owner’s names) and a company owned by an individual or group of people is done online through the RDB portal via this link: businessprocedures.rdb.rw
This service is immediate and free of charge. After company registration, the certificate is issued by RDB.
The RDB and RRA systems are integrated to ensure a smooth registration process that provides a single, unique Taxpayer Identification Number (TIN) and a clear understanding of the taxpayer’s obligations.
B. Rwanda Cooperative Agency (RCA) registration portal
Cooperatives must register with RCA through an online portal at cmis.rca.gov.rw or directly at RCA sector office where cooperative activities are carried out.
Note: RRA also continues to register Cooperatives which got certificates before integration with RCA system.
C. Registration to RRA office:
RRA registers and provides TIN to the following:
- Individuals not intending to conduct business for example: Motor vehicle ownership, Tax Clearance Certificates (TCCs), foreign exhibitors, temporary importers and exporters
- Individuals for PAYE/Tax on remuneration, property owners who pay property tax and/ Rental Income Tax
- Non-Government Organisations (NGOs)
- Joint ventures
- Successions
- Public Institutions
Note:This service is provided at all RRA offices and the Headquarters.
Every taxable business activity with a turnover exceeding Twenty Million Rwanda Francs (Rwf20m) in the previous fiscal year or Five Million (Rwf5m) in the preceding quarter is required to register for Value Added Tax (VAT) within seven (7) days from the end of the year or quarter respectively.
Based on the above point, a business that has registered for VAT is legally obliged to acquire an Electronic Billing Machine (EBM) with immediate effect because issuing any other invoice other than the EBM attracts penalties.
Businesses not meeting the above requirements may register for VAT voluntarily and thus acquire EBM to meet the law provisions, as EBM is for all taxpayers registered for Income Tax (PIT/CIT).
After registration, amendment of a business details, whether related to the taxpayer or category of business shall be notified in writing to the tax administration within seven (7) days from the day of the notice of the change. Failure to do so contravenes the law and attracts penalties.
