Rwanda Revenue Authority (RRA) has initiated the disbursement of about Rwf 95 million in VAT rewards to final consumers who requested EBM invoices or provided information when they were not given, corresponding to the value-added tax collections of the last quarter.

This initiative is in line with implementing Law nº 049/2023 of 05/09/2023, which establishes value-added tax and provides a reward for final consumers on the VAT paid on each invoice.

Jean-Paulin Uwitonze, Assistant Commissioner for Taxpayer Services and Communications, stated that around 8,000 final consumers received their accrued rewards on their registered phone numbers.

"We awarded them about Rwf 95 million. This means some received more and others less, depending on how often they requested EBM invoices,” he said. "But this is not the total amount; the amount we have in the system reaches about Rwf 310 million. This means there is some still pending because the tax hasn’t been paid yet or purchases were done in this quarter, which ends in October and will be paid then,” he added.

These rewards were given following the declaration and payment of VAT for the last quarter, which was done by July 15.

Emmanuel Nahayo, who works in Kigali City, received Rwf 198,063 as a VAT reward. He expressed gratitude to RRA and stated that he would continue to diligently request EBM invoices.

"I have always requested invoices, but knowing that there is a 10% reward on VAT made me more enthusiastic. They gave me over Rwf 190,000. I have accrued rewards totalling Rwf 460,000 so far, and more will come next quarter. The VAT reward is real; I have witnessed it myself,” he said.

The reward distribution coincided with the celebration of Umuganura Day, as the VAT rewards were given out on August 1, 2024.

Sadate Munyakazi also shared his joy in receiving a reward of Rwf 1,411,017. "Rwandans, remember to ask for EBM wherever you buy anything. Besides the tax’s role in building our country, you now get a reward,” he wrote on X.

Uwitonze encouraged taxpayers to request EBM invoices to receive VAT rewards, emphasising that this is not a temporary promotion but a continuous practice.

"Let’s make it a habit to request EBM invoices, ensuring it becomes part of our culture. You should never leave a place without an EBM invoice that includes your phone number so that you receive your VAT reward. This programme will remain until the law changes, which is not happening today or tomorrow,” he added.

He also urged merchants to issue EBM invoices, highlighting the shared benefits of taxes. "We need to change our mindset and act according to the law, gain the rightful benefits, and celebrate our achievements because they come from our contributions,” he said.

Ministerial Order N° 002/24/03/TC OF 08/03/2024 determining the reward based on the value-added tax, stipulates that a final consumer is rewarded 10% of the VAT amount as shown on the invoice issued, and an additional reward equivalent to 50% of penalties paid when a consumer is denied an invoice and informs the Tax Administration.

To register for the VAT reward, dial *800#, choose the language, select 4 for EBM services, choose the VAT reward, enter your ID number, and confirm to complete the registration.

To report when you are denied an EBM invoice, send the information via WhatsApp to 0739008010 or call 3004 with proof of payment. Once registered, you can check your accumulated reward amount.

Currently, about 25,000 final consumers have registered for the VAT reward.