The Rwanda Revenue Authority has published an announcement dated 14 May 2021 regarding available Electronic Invoicing Systems (EBM) for different categories of taxpayers. This includes that taxpayers are required to apply for one of the following systems:
- EBM Software: this system is installed in a taxpayers' computer (laptop, desktop, tablet, or POS). The EBM Software is specifically designed for Large and Medium Taxpayers as well as others who may apply for it.
- EBM Mobile System: this system is installed in taxpayers' smartphones. Issuance of EBM receipts is done through an SMS, which contains all necessary information and a link that leads to the details of the receipt. Eligible taxpayers for this solution are those whose annual turnover does not exceed RWF 20 million.
- Online EBM Solution: This internet-based EBM solution enables taxpayers to issue EBM receipts whenever and wherever they are. Eligible taxpayers for this solution are those in the service sector whose annual turnover does not exceed RWF 20 million and does not issue receipts frequently. Examples of eligible taxpayers include transporters, consultancy, rental services, lawyers, etc.
- Online Sales Data Controller: This solution is particularly designed for Large, Medium, and Small taxpayers who have their own invoicing systems to issue receipts over the internet. Owners of such systems express integration requests to the RRA to enable their systems to interact with the EBM system while issuing receipts online. The requests are sent to cissdccertification@rra.gov.rw.
- Virtual Sales Data Controller: This system works like the Online Sales Data Controller except that it can continue operating while offline. Owners of such systems also express their integration requests to the RRA using the above-mentioned email address.
Application and installation of the above solutions are provided for free and done remotely by following this link myrra.rra.gov.rw and providing the necessary information.
Note, the RRA announced previously that in connection with the EBM rollout, expenses not supported by EBM invoices or customs declarations will not be accepted as deductible expenses for the 2021 tax period. Although this is stated as for the 2021 tax period, it is assumed to apply from the 2021 tax period.
Click the following link for further guidance on Requirements and Procedure for EBM Installation.