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EBM stands for Electronic Billing Machine. In Rwanda it refers to an RRA-approved electronic device or software used to issue fiscal invoices and receipts for sales transactions. EBMs capture transaction details (items, VATable amounts, totals) and are used to ensure accurate collection and reporting of sales and VAT. Some EBMs operate offline while others can transmit summary or transactional data to the Rwanda Revenue Authority (RRA) for monitoring and reconciliation. Businesses that meet registration or sector-based requirements are normally required to use EBMs and to keep fiscal records produced by them.

To obtain an EBM a business typically must be registered with the Rwanda Revenue Authority (i.e. have a TIN). The usual steps are: (1) register the company with Rwanda Development Board (RDB) and obtain the company documents; (2) obtain a Tax Identification Number (TIN) from RRA; (3) select an RRA-approved EBM solution (hardware or software) from an authorized supplier; (4) provide the supplier with the required documentation (TIN certificate, company registration documents, operator identification) so the EBM can be configured and activated; and (5) register/activate the EBM with RRA where required. RRA publishes a list of authorized suppliers and the exact activation process — check RRA guidance or contact them directly for current requirements.

Tax exposures depend on your business activities and structure. Common taxes to consider in Rwanda include: corporate income tax (on business profits); value added tax (VAT) on the sale of goods and services if you exceed the VAT registration threshold or supply VATable goods/services; Pay As You Earn (PAYE) and social security contributions for employees; withholding taxes on certain payments (to contractors, dividends, non-resident suppliers); customs and excise duties for imports and specific products; and local or municipal taxes. Determine exposure by looking at whether you have employees, whether you sell VATable goods/services, whether you import, and the nature of payments you make to third parties. For a definitive analysis, provide your activity details to a tax advisor or the RRA.

Different taxes have different filing and payment frequencies: VAT returns and payments are generally filed monthly (or per the regime for small taxpayers); PAYE and employee statutory contributions are typically reported and paid monthly by employers; withholding taxes are applied at the time of payment and often reported on a monthly basis; corporate income tax is filed annually, with provisional or advance payments made during the year according to RRA rules. Filing frequencies and deadlines can change, so always confirm current cycles and due dates with RRA or a qualified tax advisor.

If your business is formally registered (has a TIN), registered for VAT, uses banked channels, issues EBM receipts, or operates in sectors monitored by RRA (large taxpayers, importers, exporters, certain service sectors), it will be visible to and monitored by the RRA. The authority increasingly uses electronic reporting, data matching and third-party information to identify taxpayers. Even small businesses can come under scrutiny if they exceed registration thresholds or exhibit non-compliant behaviour. It is best to register and comply proactively to avoid penalties.

The Business TIN (Tax Identification Number) is issued by RRA and is used for all tax filings and payments. The RDB certificate (company registration) establishes the legal existence of the business. They are separate but related: RDB registration is often a prerequisite for fully operating and is commonly requested when applying for a TIN, while the TIN is mandatory for tax compliance, instating EBMs, and filing returns. RDB documents are sometimes requested by RRA as supporting documents, but having an RDB certificate does not replace the need to obtain and use a TIN for tax purposes.

Tax declarations and payments in Rwanda are made through the Rwanda Revenue Authority's electronic channels (RRA e-tax/e-filing) or at designated RRA service points. The usual process is: (1) ensure your business has a TIN and an e-tax account; (2) log in to the RRA e-tax portal and select the appropriate return (VAT, PAYE, withholding, corporate income tax, etc.); (3) complete the return form with the required figures and submit; (4) obtain the submission acknowledgement and make payment using the permitted payment methods (bank transfer, mobile money where available, or through RRA payment partners); and (5) retain copies of returns and payment receipts for your records. For first-time filings or complex cases consult RRA guidance or a tax professional.