DST on digital and electronic transactions The Rwanda cabinet has proposed a Digital Services Tax as part of a widespread set of a revenue measures known as National Strategy for Transformation. The tax will be levied on platform revenues from advertising, search and subscription services
Mandatory B2B and B2C electronic invoicing – Electronic Billings Systems (EBM) The Rwanda Revenue Authority requires since 2021 most invoices to be registered with it in live format. This applies not non-VAT registered traders, too. The accepted EBM’s to register invoices include: Sales Data Controller –
18% VAT liabilities on non-resident B2C providers of streaming media, gaming and software Rwanda’s Revenue Authority is considering a proposal to levy Value Added Tax on the providers of digital or electronic services to consumers. This would particularly target non-resident steaming and download media, app’s
