Tax Registration (TIN) and EBM in Rwanda

At a glance

Key steps and obligations for business taxpayers^1,2,3

Source: Rwanda Revenue Authority: How to register a business and get a TIN; Rwanda Revenue Authority: Registration & acquisition of a Taxpayer Identification Number (TIN); Rwanda Revenue Authority: Electronic Billing Machine (EBM) general obligation^1,2,3

Getting a TIN

For an individual enterprise or a company owned by one or more people, the usual route is online registration through the RDB business portal. Business registration is carried out by the Office of the Registrar General within RDB. Once registration is completed, RDB issues the certificate. The RDB and RRA systems are integrated, so the process provides a single, unique TIN as part of business registration. RRA describes this route as immediate and free of charge.¹

A TIN and VAT registration are not the same step. Business registration provides the TIN, while taxable turnover determines whether the business must register for VAT. A new business should keep its registration certificate and TIN details available as it starts trading and begins monitoring turnover.¹

RRA’s listed requirements for selected direct TIN applications²

Source: Rwanda Revenue Authority: Registration & acquisition of a Taxpayer Identification Number (TIN)²

Choosing the registration route

RRA provides TIN registration for categories that may not use the ordinary RDB company-registration route. These include NGOs, joint ventures, successions and public institutions. RRA also registers individuals who need a TIN for purposes such as vehicle ownership, PAYE or tax on remuneration, property tax and rental income tax. The service is available at RRA offices and headquarters.¹

Cooperatives register through the Rwanda Cooperative Agency, using its online portal or a sector office where cooperative activities are carried out. RRA continues to register cooperatives whose certificates were issued before integration with the RCA system. Applicants should therefore consider the organisation’s legal form and certificate history when selecting the route.¹

RRA’s TIN service listing gives a 20-minute timeline and states that the service is free. A separate RDB procedure page describes a TIN application at an RRA counter, with a total service time of five to 40 minutes and no charge. These are the published service times for the TIN process; the RDB business-registration route is separately described as immediate and free.^1,2,4

When VAT registration is required

A taxable business must register for VAT if turnover exceeds RWF 20 million in the previous fiscal year or RWF 5 million in the preceding quarter. The two tests use different periods. A business can therefore meet the quarterly test even when it has not exceeded the previous-fiscal-year threshold. Turnover should be monitored against both measures rather than assessed only at year end.¹

The relevant turnover period determines the registration deadline¹

Source: Rwanda Revenue Authority: How to register a business and get a TIN¹

For a business approaching either threshold, the practical task is to keep turnover information organised by period and identify when the year or quarter ends. Once a threshold is exceeded, the seven-day window runs from the end of the relevant period. TIN registration alone does not satisfy this separate VAT-registration requirement.¹

EBM invoicing duties

RRA’s EBM guidance cites Article 24 of the VAT Law No. 37/2012, dated 9 November 2012. It states that VAT-registered taxpayers must acquire and use an Electronic Billing Machine (EBM) to issue tax invoices. The guidance describes EBM as a method of collecting VAT, not a separate tax. It requires a receipt for every transaction, whether or not the customer asks for one or accepts it.³

The taxpayer must purchase a certified EBM set from a licensed supplier and install it at the sales location. The machine must be visible and accessible to customers. Sales items and services entered into it must have clearly defined names and appropriate tax rates. RRA’s guidance also requires a valid purchase contract from an authorised supplier and says the user manual should be received when the machine is purchased.³

Display a visible notice where the EBM is installed. It must show:³

• The taxpayer’s name, address and TIN.
• The machine registration code and sales data controller (SDC) serial number.
• The statement: ‘DO NOT PAY IF A RECEIPT IS NOT ISSUED’.

Source: Rwanda Revenue Authority: Electronic Billing Machine (EBM) general obligation³

Machine faults and business changes

Report an EBM malfunction to RRA within six hours. If the machine fails, the guidance requires the taxpayer to purchase a new one within eight working days. A replacement or removal from the registered sales outlet must be reported to RRA within 12 days. Changes to the sales location must also be reported through procedures set by the Commissioner General.³

If no certified EBM is functioning properly at the sales location, the guidance allows handwritten invoices in two specimens. Keep the second specimen and retain it with the original certified receipt printed after the EBM is working again. If theft or force majeure damage stops operation, notify RRA in writing within 12 hours and attach a Rwanda National Police report. When business activity ceases, submit a request to RRA to deactivate the EBM.³

The guidance treats an EBM interruption as a record-keeping issue as well as an equipment problem: the handwritten copy and the later certified receipt are to be kept together.³

Records and stated penalties

Keep copies of invoices printed by the certified EBM for 10 years. During an interruption, retain the second specimen of each handwritten invoice for at least the same period and keep it with the original certified receipt printed after the machine is restored. This preserves the link between the temporary paper invoice and the subsequent EBM record.³

Penalties listed in RRA’s EBM guidance³

Source: Rwanda Revenue Authority: Electronic Billing Machine (EBM) general obligation³

Invoice issuance, machine maintenance and record retention are linked duties. A sound routine is to issue a receipt for each transaction, check that items and tax rates are correctly entered, retain the printed invoices and report faults or outlet changes within the stated periods. When using handwritten invoices during an interruption, keep each second specimen with its corresponding later EBM receipt.³

A practical compliance sequence

For a new business, arrange registration and invoicing in a clear sequence:^1,3

• Identify whether the applicant is an individual enterprise, company, cooperative, NGO, joint venture, public institution or another category with a direct RRA route.
• Complete the relevant RDB, RCA or RRA registration process and keep the registration certificate and TIN details.
• Track taxable turnover against both the previous-fiscal-year threshold of RWF 20 million and the preceding-quarter threshold of RWF 5 million.
• If a VAT threshold is exceeded, register within seven days from the end of the relevant year or quarter.
• If VAT-registered, obtain certified EBM equipment from a licensed supplier and install it at the sales location.
• Issue an EBM receipt for every transaction, display the required notice, retain invoice copies and report faults or changes as required.

Source: Rwanda Revenue Authority: How to register a business and get a TIN; Rwanda Revenue Authority: Electronic Billing Machine (EBM) general obligation^1,3

The registration route depends on the applicant’s legal form, while VAT registration depends on taxable turnover. For an EBM user, equipment, notices, receipts and records are continuing obligations rather than one-off setup tasks. If a threshold calculation or an EBM procedure is unclear, contact RRA before the relevant filing or reporting deadline.^1,3