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Rwanda Tax Information

18% VAT

VAT is 18%. TIN required. EBM (Electronic Billing Machine) mandatory for VAT-registered businesses.

Contractor Services to Invoice

  • Labor charges
  • Material costs
  • Equipment rental
  • Permit fees
  • Subcontractor work
  • Change orders
  • Warranty work

Invoice Requirements in Rwanda

TIN number
VAT registration
Client TIN
EBM receipt
VAT (18%)
Total in RWF

Payment Terms

Progress billing at milestones. Retain 5-10% until final inspection.

CashNet 14Net 30COD

Payment Methods in Rwanda

Bank TransferMTN MoMoAirtel MoneyBank of KigaliEquity Bank

Contractor Invoice Tips

  • Break down materials and labor
  • Reference permits
  • Document change orders
  • Include lien waiver language
  • Track progress payments

Frequently Asked Questions

What tax rate applies to contractor invoices in Rwanda?

Rwanda has 18% VAT. VAT is 18%. TIN required. EBM (Electronic Billing Machine) mandatory for VAT-registered businesses.

What payment methods are common for contractors in Rwanda?

Common payment methods in Rwanda include: Bank Transfer, MTN MoMo, Airtel Money, Bank of Kigali, Equity Bank. Progress billing at milestones. Retain 5-10% until final inspection.

What should contractor invoices include in Rwanda?

Your invoice should include: TIN number, VAT registration, Client TIN, EBM receipt. For contractor services specifically, also include: Labor charges, Material costs, Equipment rental.

How should contractors bill for projects?

Progress invoicing at milestones. Break down labor, materials, and subcontractor costs.

How do contractors handle material markup?

15-25% markup is standard. State policy in contracts.

What is Rwanda's VAT rate?

Rwanda applies 18% VAT on most goods and services. Zero-rated for exports and some essential goods.