Rwanda VAT guidelines
VAT in Rwanda for businesses — the 18% standard rate and 0%, the FRW 20,000,000 (year) or FRW 5,000,000 (quarter) registration threshold, the reverse charge on imported services, VAT on online supplies by non-resident suppliers, mandatory EBM electronic invoices and RRA's own specimen receipt, monthly or quarterly returns within 15 days, exemptions and penalties.