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EBM electronic receipts in Rwanda

Last checked 24 October 2026 · 8 sources

Short answer

Any person carrying out a taxable activity in Rwanda must issue invoices from an electronic invoicing system approved by the Rwanda Revenue Authority, known as EBM 1. A VAT-registered seller who sells without an e-invoice faces a fine of ten times the evaded VAT 1. Since 2024 a final consumer who asks for an EBM invoice can get 10 percent of the VAT shown on it 3,4. A proposed ministerial order reported in July 2026 would exempt turnover below Rwf2 million 7.
Who must issue
Any person carrying out a taxable activity 1
Fine for VAT-registered seller with no e-invoice
10 times the evaded VAT, 20 times on repeat 1
Fine for user obligation failures
Frw 200,000, Frw 400,000 on repeat 1
Consumer reward
10 percent of the VAT on the invoice 1,3
Reward legal basis
Ministerial order n° 002/25/10/tc of 16/04/2025 1
Registration for reward
Dial *800# or use MyRRA 4
Proposed change
Exemption below Rwf2 million turnover, proposed, July 2026 7

What an EBM is

The Rwanda Revenue Authority technical specification of July 2013 defines an Electronic Billing Machine as a Certified Invoicing System connected to a Sales Data Controller 2. The invoicing system can be a cash register, a POS terminal or a computer running invoicing software. It cannot work without a Sales Data Controller assigned to the same TIN 2. The Sales Data Controller signs receipt data, stores encrypted records and supports local and remote audits by the authority 2.

The New Times reported in April 2018 that the system was introduced in 2012 and that about 20,000 machines had been distributed 6. The authority's annual report for 2021 to 2022 lists users by platform: 41,190 on EBM software, 22,019 on EBM Mobile, 3,235 on Online EBM and 960 on the Virtual Sales Data Controller 5.

Who must issue an EBM invoice

The authority's November 2025 guide says any person who carries out a taxable activity issues an invoice from an electronic invoicing system approved by the tax administration 1. The VAT law, Law No 049/2023 of 5 September 2023, aims to boost the use of electronic invoicing, according to an October 2023 booklet from the authority 8.

Status of a change: the New Times reported on 13 July 2026 that a proposed ministerial order would remove the EBM requirement for businesses and individuals with annual turnover below Rwf2 million 7. This is a proposal, not a rule in force, based on that report.

What a receipt must show

  • Taxpayer name and TIN, and the address of the sale 2
  • Client TIN, which is optional 2
  • Receipt type, transaction type and a sequential receipt number 2
  • Items with description, quantity and price 2
  • Total sales, tax rates and VAT added, and the means of payment 2
  • Sales Data Controller date, time, receipt number, signatures and ID 2
  • Machine Registration Code 2

Fines

BreachFine
Non-VAT-registered person fails to issue an e-invoice 1Two times the value of the transaction, doubled on repeat within two years 1
VAT-registered person sells without an e-invoice 1Ten times the evaded VAT, 20 times on repeat within two years 1
VAT-registered person under-values an e-invoice 1Ten times the evaded VAT, 20 times on repeat 1
Failure to meet user obligations 1Frw 200,000, Frw 400,000 on repeat within two years 1

The 10 percent VAT reward

The Ministry of Finance announced on 28 February 2024 that a consumer who requests and receives an EBM invoice is eligible for 10 percent of the VAT shown on it 3. A consumer who is refused an invoice and reports it gets an extra reward of 50 percent of the penalties paid on that invoice 3.

The legal basis is Ministerial order n° 002/25/10/tc of 16 April 2025. The reward is paid quarterly to a Mobile Money or bank account within 15 days after the VAT declaration. The VAT must have been declared and paid, and the invoice must show the consumer's mobile number 1. Rewards above FRW 200,000, or single invoices of at least FRW 1,000,000, are analysed by the administration 1.

To register, consumers give a name, a Rwandan mobile number, a Mobile Money or bank account and a national ID, by dialling *800# or through MyRRA 4. KT Press reported in August 2025 that more than Rwf 1.5 billion had been paid to about 130,000 consumers since early 2024 4. Sellers who refuse invoices can be reported on the RRA WhatsApp line 0739008010 4.

Common questions

Who must use EBM in Rwanda?

Any person carrying out a taxable activity must issue invoices from an approved electronic invoicing system 1.

What is the fine for not giving an EBM receipt?

For a VAT-registered seller, ten times the evaded VAT, rising to 20 times on repeat within two years 1.

How do I get the 10 percent VAT reward?

Register on *800# or MyRRA and make sure the seller puts your registered phone number on the EBM invoice 4.

When is the VAT reward paid?

Quarterly, within 15 days after the VAT declaration, to a Mobile Money or bank account 1.

Are small businesses exempt from EBM?

A proposed ministerial order reported in July 2026 would exempt turnover below Rwf2 million 7. It was not confirmed as in force in the sources opened.

Rules and charges change. Check the official source linked on this page before you pay or travel. Spotted an error? Email hello@rwandabordersystems.com.

Sources

  1. Rwanda Revenue Authority: Basic Information on Rwanda Taxation System (November 2025)
  2. Rwanda Revenue Authority: Technical Specification for CIS/SDC, version 1.20 (July 2013)
  3. Ministry of Finance and Economic Planning: Press Release, Government announces new measures on VAT rewards and voluntary disclosure to encourage tax compliance (28 February 2024)
  4. KT Press, as reported by Daniel Sabiiti: Revenue Authority Disburses Additional Rwf464 million in VAT rewards (16 August 2025)
  5. Rwanda Revenue Authority: Taxes for Growth and Development, Annual Activity Report 2021-2022 (December 2022)
  6. The New Times, as reported by Julius Bizimungu: Billing machines slash tax payment process by 89 per cent (5 April 2018)
  7. The New Times, as reported by Shallon Mwiza: New tax reforms seek to ease compliance for small businesses (13 July 2026)
  8. Rwanda Revenue Authority: New Changes in Tax Laws (October 2023)

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