Rwanda’s New Rules on E-Invoicing and Tax Waivers

Rwanda has issued Ministerial Order No. 006/26/10/TC of 24/09/2026 under Law No. 020/2023 on tax procedures. It was published in the Official Gazette on 25 September 2026 and took effect on publication, with no transition period. It replaces the 2013 Ministerial Order on the certified electronic billing machine (EBM).

The Order covers three areas: electronic invoicing, tax waivers for taxpayers in financial hardship, and an award for reporting tax evasion.

Electronic invoicing

• Use an approved system. Taxpayers must use the EBM prescribed by RRA, or an approved alternative under a valid supplier contract, kept at the point of sale and visible to customers with the notice “Do not pay if an invoice is not issued”.
• Report incidents fast. Damage to the system must be reported to RRA within 6 hours and theft within 12 hours. The system must be replaced within 5 working days if the business continues, with duplicate manual invoices issued in the meantime.
• Integrate your ERP. Businesses that invoice from an ERP must integrate it with the electronic invoicing system as RRA prescribes.
• Expect checks. RRA will monitor compliance through data analytics and on-site inspections. A VAT-registered person who fails to issue an electronic invoice faces a fine of 10 times the VAT evaded, rising to 20 times for a repeat offence within two years.

Tax waivers

A taxpayer in financial hardship can apply for a waiver of principal tax, late-payment interest or administrative penalties. Applicants must show a consistent record of paying tax, current compliance and official evidence of the hardship. Principal tax must be paid, or an instalment plan agreed, before penalties or interest can be waived. Waivers of principal tax are decided by Cabinet.

Reward for reporting tax evasion

Anyone who reports tax evasion will receive 5% of the principal tax recovered, capped at RWF 10 million, paid once any administrative appeal has concluded.

What businesses should do now

Confirm your invoicing system meets the new requirements, prepare an incident plan for the 6- and 12-hour reporting deadlines, plan your ERP integration and train sales and finance staff. Download the full tax alert for the complete requirements, penalty table and our 10-point action list.

Our corporate tax compliance team in Kigali can help with e-invoicing readiness reviews, ERP–EBM integration, tax waiver applications and tax health checks ahead of RRA inspections. Contact us at rwanda@bdo-ea.com.