TIN registration in Rwanda for importers and traders

Who assigns a TIN

The Rwanda Revenue Authority guide Basic Information on Rwanda Taxation System, dated November 2025, says a person who sets up a business registers it with the Registrar General within seven days of the start of the business or activity ¹. The Registrar General assigns a TIN to be used for payment of any tax. The guide says company registration is now done at RDB ¹.

A person whose non-commercial activities can generate tax must register with the tax administration ¹. The guide says a person becomes a taxpayer on receiving a TIN shown on the commercial register ¹. The authority's frequently asked questions describe the TIN as a unique number issued free of charge ².

Registering online through RDB

The RDB business procedures portal lists separate procedures for domestic companies that are or are not VAT liable, foreign company branches, individual enterprises and obtaining a TIN ⁴.

• Go to the RDB website, choose e-services and business registration, and create an account ².
• Log in and register the business as a domestic company or, for an individual, as an enterprise ².
• Attach a scanned ID or the other documents asked for ².
• Follow the online dashboard, which shows a maximum expected time of 6 hours, according to the RRA questions ².
• Print the certificate from the Certificates section ².

VAT registration and declarations

A person whose turnover exceeds Frw 20,000,000 in the previous fiscal year, or Frw 5,000,000 in the previous quarter, must register for VAT within seven days of the end of that period ¹. A person below the threshold may register voluntarily ¹. The RRA questions say VAT registration is requested through the RDB account by entering actual or expected turnover and printing the VAT certificate ².

A taxpayer with annual turnover of Frw 200,000,000 or less declares VAT quarterly, within 15 days after each quarter. Those above that level declare monthly ¹. Any person carrying out a taxable activity must issue invoices from an electronic invoicing system approved by the tax administration ¹.

What importers pay at customs

VAT payable by an importer is due when the goods enter the customs point ¹. A withholding tax of 5 percent applies to goods imported for commercial use. It is paid at customs on the CIF value before release and is deducted from income tax when that is declared ¹. Taxpayers holding a Quitus fiscal issued by the tax administration are exempt from withholding taxes on income tax, according to the guide ¹. Excise and consumption tax on imports are paid with customs duties ¹.

The Rwanda e-Single Window is run by the Rwanda Revenue Authority ⁵. Goods worth less than RWF 500,000 can go through the Customs Mobile Declaration after the user registers credentials at the nearest customs office ⁵.

Fines and deregistration

Failure to meet the obligation to register falls under the guide's fixed-fine table. It lists Frw 50,000 for a natural person not in commercial activity or a taxpayer with turnover above Frw 2,000,000 up to Frw 20,000,000. It lists Frw 300,000 for a public institution or non-profit body with turnover above Frw 20,000,000, and Frw 500,000 for a taxpayer the tax administration has told is a large taxpayer ¹. A repeat fault within two years doubles the basic fine ¹. A person who traded without VAT registration when it was required pays a fine of 50 percent of the VAT due for the whole period ¹.

To deregister a business online, the taxpayer declares all returns up to the deregistration date, completes the form, attaches an ID or passport and submits the request after logging in with the TIN and password ².

Registration figures and service status

The Rwanda Revenue Authority annual report for 2021 to 2022 recorded 55,218 newly registered taxpayers in that year. The net register rose to 347,396 at end June 2022 from 292,156 ³. Cooperatives registered through the Rwanda Cooperative Agency portal get a TIN from RRA systems without visiting RRA offices, and non-business individuals can register online for a TIN for personal use ³.

On 24 October 2026 the main RRA website showed an upgrade notice. It listed e-Tax, MyRRA and the Electronic Single Window among services that stayed available. Help is on 3004 or WhatsApp +250 739 008 010 ⁶.