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Steps (4) arrow_drop_up arrow_drop_down
Register a foreign company online  (2) expand_more expand_less
Register for VAT  (1) expand_more expand_less
Obtain and install software for VAT invoices  (1) expand_more expand_less

3
Obtain VAT registration certificate
(last modified: 10/06/2019)

Contact details

Entity in charge

Rwanda Revenue Authority (RRA)

Kimihurura, Avenue du lac Muhazi P.O. Box 3987 , Kigali
Tel: +250 788 185 500 / toll free number: 3004
Email: info@rra.gov.rw
Website: http://www.rra.gov.rw
Directions: Google maps

Unit in charge

Domestic Tax Department

Mon: 07:00 - 17:00
Tue: 07:00 - 17:00
Wed: 07:00 - 17:00
Thu: 07:00 - 17:00
Fri: 07:00 - 15:00

Person in charge

Registration Officer

Expected results

VAT registration certificate

Requirements

1. VAT registration form
VAT registration form (original)
should include the company code and stamp, with signature by the company representative

Time frame

Waiting time in queue: Max.  15mn
Attention at counter: Min.   10mn - Max.   20mn

Legal justification

1. Law nº 37/2012 of 09/11/2012 establishing the value added tax
Law nº 37/2012 of 09/11/2012 establishing the value added tax
articles 28, 29

Additional information

Any business that carried out taxable activities exceeding a turnover of Rwf 20 million for any period of 12 month or 5 million in the preceding quarter is required to register for VAT within a period of 7 days from the end of that year or quarter.

Obligations of a VAT registered taxpayer include the following:
1. Must clearly display the VAT registration certificate in a plain view at the entrance of their place of business for their clients to see.
2. Must issue VAT invoices to their customers every time they purchase goods or services from them.
3. Must file a monthly or quartery VAT return on the appropriate form (UNG11).
4. Must be available at all times to receive VAT officers and to make available to the officers books of accounts ascertaining to the business.
5. Must use an Electronic Billing Machine in invoice issuing.

Recourse: Rwanda Revenue Authority (RRA)

Entity in charge

Rwanda Revenue Authority (RRA)

Kimihurura, Avenue du lac Muhazi P.O. Box 3987 , Kigali
Tel: +250 788 185 500 / toll free number: 3004
Email: info@rra.gov.rw
Website: http://www.rra.gov.rw
Directions: Google maps

Unit in charge

Domestic Tax Department

Mon: 07:00 - 17:00
Tue: 07:00 - 17:00
Wed: 07:00 - 17:00
Thu: 07:00 - 17:00
Fri: 07:00 - 15:00

Person in charge

Richard Dada

Deputy Commissioner for Small and Medium Taxpayers Office
Tel: +250 788 185 507
Email: richard.dada@rra.gov.rw
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