Tax Alert: four new Ministerial Orders on tax administration

On 25 September 2026, the Official Gazette published four Ministerial Orders (Nº 006 to
009/26/10/TC of 24 September 2026). They entered into force on the day of publication.

Together, they change how businesses invoice, how tax waivers are granted, who is
treated as a tax resident, and which companies need certified financial statements. Here
is what you need to know.

1. Electronic invoicing replaces the EBM regime

Order 006 repeals the 2013 EBM Order. The main changes:
Businesses that invoice through an ERP must integrate it with RRA’s electronic
invoicing system.
If a seller fails to issue an invoice, the buyer can initiate one, and the seller must
approve it.
Invoices must show a buyer ID (TIN, phone number, or nine zeroes), the payment
method and any discounts.
Theft of an invoicing device must be reported within 12 hours and damage within 6
hours. A replacement must be in place within 5 working days.

2. Clearer rules on tax waivers

• To qualify for a waiver of interest and penalties, a taxpayer must:
• have paid the principal tax, or signed an instalment agreement
• have a good payment history
• be compliant at the time of the request
• provide documentary evidence of financial hardship

Requests to waive the principal tax itself are decided by Cabinet.

3. Whistleblower award

Anyone who reports tax evasion will receive 5% of the principal tax recovered, up to a
maximum of FRW 10 million. The award is paid once any administrative appeal has been
concluded.

4. A broader tax residence test for entities

An entity is now considered to have its effective place of management in Rwanda if any
one of the following applies:

• day-to-day management takes place in Rwanda
• shareholder meetings are held in Rwanda
• the books are kept in Rwanda
• the main shareholders or directors are resident in Rwanda

Only one of these is needed, so foreign entities with links to Rwanda should check their
position carefully.

5. Certified financial statements

Taxpayers with an annual turnover of FRW 1 billion or more must have their financial
statements certified by an RRA-approved auditor. There are limited exclusions for certain
distributors and dealers, such as fuel dealers, forex bureaus and air ticket dealers.

What we recommend

• Groups with foreign entities: review whether board, shareholder or bookkeeping
  arrangements could create Rwandan tax residence.
• All businesses: check your ERP integration and invoice fields now.
• Businesses close to FRW 1 billion in turnover: line up an approved auditor before year
  end.

Our detailed Tax Alert briefing covers each Order in more depth. download the copy HERE,
or want to talk through how these changes affect your business, please get in touch at contact@visionsafrica.com