Rwanda Revenue Authority (RRA) has revealed that the number of VAT Reward registrations and EBM invoice requests continues to grow, as the reward amount surpassed Rwf 107 million this month.

This reward equals 10% of the value-added tax (VAT) that appears on the EBM invoice received by the final consumer. The amount is deposited quarterly to the mobile money account or bank account provided by the final consumer, within 15 days following the value-added tax declaration.

To register, consumers dial *800#, select their language, dial 4 for EBM Services, dial 1 for the VAT reward, dial 1 for VAT Reward registration, enter their ID number, dial 1 to confirm, and receive a text message containing their password.

RRA’s Assistant Commissioner for Tax Control, Emmy Mbera, said that since the programme started in March 2024, the number of EBM invoices issued has increased.

"Invoice issuance has increased compared to previous months,” Mbera continued, "Looking at the numbers, there was an increase of 800,000 invoices in March alone, and April saw an increase of about 700,000 invoices compared to other months. We thank consumers for listening to our call and requesting EBM invoices.”

Until May 17, consumers registered for VAT Reward had requested more than 88,000 invoices, worth Rwf 7 billion, including VAT of Rwf 1 billion. From this will be deducted the 10% reward (Rwf 107 million) to be transferred to the final consumers’ phone and bank accounts.

Ministerial Order Nº 002/24/03/TC of 08/03/2024 determining the reward based on the value-added tax also allocates a 50% reward to the final consumer who reports being denied an invoice after paying for goods or services. This reward comes from the penalty amount paid by the taxpayer on that invoice.

Sadate Munyakazi is one of the consumers who provided such information to the RRA and is waiting to receive his reward in the coming days.

"A taxpayer denied me a Rwf 1.5 million invoice, and I reported him as provided by law. RRA recovered the evaded tax and imposed penalties equal to ten times that tax. The most important thing is that I will get 50% of the penalty,” he said.

"So now I’m waiting for the message of Rwf 1.4 million,” he continued. "For me, I really feel like I have won twice. I won because I contributed to my country’s development, and I will receive a reward for my personal gain.”

Final consumers can inform the RRA via WhatsApp on 0739008010 or by calling 3004 if they are denied an EBM invoice or given one that doesn’t match the sale’s value.

According to the provisions of Law No. 020/2023 of 31/03/2023 on tax procedures, a person who does not comply with the obligations required of those who use electronic invoices is subject to an administrative fine of Rwf 200,000. If the offense is repeated within two years, the administrative fine is increased to Rwf 400,000.

A person registered for VAT who carries out a taxable transaction and delivers an electronic invoice with an undervalued price or quantity of goods or services is liable to an administrative fine of 10 times the value of the evaded value-added tax.

If the offense is repeated within a period of two years, the administrative fine is increased to 20 times the value of the VAT evaded.