Standard

18%

Other

Zero-rated and exempt

Rwanda VAT number format

Businesses in Rwanda that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Rwanda Revenue Authority, and will follow a certain format. The VAT number format is 000111111.

Rwanda VAT return periods

Businesses in Rwanda that are required to collect tax from consumers must file regular tax returns with the Rwanda Revenue Authority in Kigali. Rwanda's VAT return periods are:

Monthly or quarterly

Rwanda Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Rwanda are required to start collecting and remitting tax.

Registration

RWF20 million (in 12 months)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Rwanda are not required to collect taxes from the consumer.

Rwanda VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Rwanda VAT refund program, more info can be obtained from the Rwanda Revenue Authority.