Peppol, explained

Rwanda

RW

Rwanda requires every person carrying out taxable activities to issue certified invoices from the Rwanda Revenue Authority’s Electronic Billing Machine (EBM) system for every sale, whether or not registered for VAT.

Guide reviewed .

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Invoicing and electronic documents

EBM (Electronic Billing Machine)

RRA’s certified invoicing system. It records sales and stock, and its sales data can be used to prepare VAT returns. It is a national fiscal system, not connected to Peppol.

Certified EBM invoice · Official source

EBM versions

EBM v2.1 for Windows computers and tablets; EBM v2.1 for Android smartphones, for non-VAT-registered and micro or small newly registered taxpayers; Online EBM, a web version for service providers issuing no more than ten invoices a month; and the Virtual Sales Data Controller (VSDC) for taxpayers whose own invoicing system must integrate with EBM.

RRA applications; VSDC integration requires RRA certification · Official source

Peppol

Rwanda has no national Peppol Authority, so OpenPeppol acts as the authority. No Peppol use for domestic invoicing was found in the RRA sources reviewed; Peppol delivery does not replace an EBM invoice.

Peppol BIS Billing where trading partners agree to use it · Official source

Rwanda’s regime is certified invoicing, not an exchange network. An invoice counts for tax purposes when it is issued through EBM. A business with its own ERP or point-of-sale system needs VSDC certification from RRA so that the invoices it produces are EBM invoices. See RRA’s EBM guidance.

A Peppol invoice to a Rwandan buyer does not replace the EBM invoice. If you send one, make sure it carries the same details as the EBM document.

Timeline

  1. Ministerial order on certified billing machines

    Ministerial Order No. 002/13/10/TC set the modalities for using certified electronic billing machines.

    Official source

  2. EBM order amended

    Ministerial Order No. 008/16/10/TC amended the 2013 order.

    Official source

  3. Law on tax procedures

    Law No. 020/2023 on tax procedures was adopted; RRA cites it as a legal basis for the EBM obligation and its penalties.

    Official source

Peppol in Rwanda

Directory participants
Not recorded
Document families
Not recorded

Peppol Authority: OpenPeppol.

Peppol Directory data as of .

How to read these numbers

Documents on Peppol

No document-support data has been published for this country.

Registrations over time

No registration history has been published for this country.

Registration dates in the current Directory snapshot.

Participants

No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.