How to know if you must register for VAT

What you need

• Your TIN (from RDB registration)
• Your turnover figures

Steps

1. Add up your sales: over Rwf 20,000,000 in the last 12 months, or Rwf 5,000,000 in three consecutive months?
2. If yes, register for VAT within 7 days on the RRA e-Tax portal (etax.rra.gov.rw).
3. Once registered, charge 18% VAT and issue invoices through an EBM (electronic billing machine).
4. Declare VAT and pay within 15 days after the end of the month or quarter (see the tax declaration guide).

Tips

• Below the threshold you can still register voluntarily.

Official sources

• RRA: VAT registration
• RRA: basic information on taxation (2023)

Last checked: 2 November 2026 against RRA pages. If something here is out of date, tell us so we can fix it.