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 – approved integrated app’s, embedded within the taxpayer’s own accounting software to send invoices via the internet.
- Virtual Sales Data Controller – approved integrated app’s, embedded within the taxpayer’s own accounting software to send invoices but not via internet.
- E-invoicing software – downloaded to be used to create and report via the internet invoices
- Mobile e-invoicing – download app for mobile phones to create and report invoices via the internet
- Online e-invoicing solution – internet browser-based software to create and report invoices. Only permitted for small businesses in the service sector.
Register for our free VAT newsletter for global updates.
Our international live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting lists all the countries imposing transaction-based reporting.