For your business
- RRA says EBM improves bookkeeping and stock records by recording sales, purchases and remaining quantities.
RRA · EBM
Rwanda
e-invoicing, explained.
Rwanda’s EBM rules cover taxable activities whether or not the business is VAT registered.
LiveRwanda Revenue Authority · Real-time reporting
Reviewed 27 October 2026
At a glance
- An electronic billing machine (EBM) records sales and issues tax invoices; RRA offers software options as well as connections from a business’s own invoicing system.
- RRA’s current guidance cites the Tax Procedure law of 2023 for the duty to use an approved electronic invoicing system.
View figures as a table
| Measure | Value |
|---|
Dates that matter
The rollout, step by step.
Dashed lines mark announced targets, not confirmed deadlines.
EBM introduced for VAT-registered taxpayers
EBM coverage extended to all businesses, according to RRA’s history
View dates as a table
| Date | Milestone | Status |
|---|---|---|
| 2013 | EBM introduced for VAT-registered taxpayers | Reported milestone |
| 2020 | EBM coverage extended to all businesses, according to RRA’s history | Reported milestone |
Who must comply?
- RRA says everyone carrying out taxable activities, whether VAT registered or not, should request and use EBM for every transaction.
Documents covered
- EBM invoices
Your action plan
What you must do.
- 1
Check your registration
Confirm your tax number, branches and the businesses or sectors covered by the authority’s current notice.
- 2
Choose an approved route
Check the authority’s supplier list and any free taxpayer tools. Ask your supplier to show approval for your country and solution.
- 3
Configure your invoices
Map products, tax rates, customer details and correction documents. Register each required device or branch and protect any signing keys or certificates.
- 4
Test before switching
For a software connection, request the authority’s test environment and acceptance checklist. Test sales, returns, duplicate submissions and a lost connection; a test pass is not production approval.
- 5
Go live with approval
Confirm production registration and your start date with the authority or approved supplier. Check that the first invoices reach the authority and can be verified.
- 6
Keep it running
Keep stock and sales records complete. Use RRA’s buyer identification and purchase-code instructions, and confirm outage and renewal rules for your approved solution.
Penalties & compliance risk
- 10 times evaded VAT; 20 times for a second offence — Sale without EBM receipt: VAT-registered taxpayer, per RRA guidance
- RWF 200,000; RWF 400,000 for a second offence — Sale without EBM receipt: non-VAT taxpayer, per RRA guidance
Check the current legal notice and your circumstances before relying on an amount.
Why it matters to each side.
For the tax authority
Buying goods?
Check the supplier’s invoice.
Sources and review dates (3)
Last reviewed 27 October 2026. General information, not tax or legal advice. Confirm your obligations with the tax authority before acting.
- About EBM: obligations and penaltiesRwanda Revenue Authority · Accessed 27 October 2026
- EBM adoption and compliance obligationsRwanda Revenue Authority · Accessed 27 October 2026
- Available EBM systems and concerned taxpayersRwanda Revenue Authority · Accessed 27 October 2026