Rwanda Revenue Authority (RRA) on Friday, August 15, disbursed over Rwf 464 million in VAT rewards to 40,905 final consumers who requested for electronic billing machine (EBM) invoices on Value Added Tax (VAT)–liable products and services during the months of April to June 2025.
The VAT reward scheme is part of the second phase of the EBM implementation approach and since the launch of the incentive programme in early 2024, the total amount disbursed has exceeded Rwf1.5 billion, benefiting 130,000 end consumers.
According to the Ministerial Order relating to the VAT rewards, a final consumer is someone purchasing goods or services for personal use rather than resale or business purposes. This person is entitled to a reward equivalent to 10% of the VAT amount indicated on the invoice.
To qualify, consumers must register for the VAT reward programme by providing their name, a Rwandan mobile phone number, a Mobile Money or bank account, and a national ID. Registration can be done by dialing *800# or through the MyRRA platform. The same channels allow users to check their reward accounts and track issued invoices.
So far, nearly 200,000 end consumers have enrolled in the VAT reward programme, resulting in a total of over 4 million invoices requested, which have generated approximately RWf33 billion in VAT revenue.
To get the reward, the value added tax appearing on the invoice must have been declared and paid.
When requesting an EBM invoice, the consumer must ensure that the seller includes their registered phone number.
If a seller refuses to issue an EBM invoice, consumers are encouraged to report the incident to the RRA by providing details such as the trader’s name, Tax Identification Number (TIN), address, date of purchase, proof of payment, and any invalidated invoice.
Consumers, who report such cases receive an additional 50% reward from penalties imposed on the non-compliant trader.
Reports can be submitted to the RRA WhatsApp line: 0739008010. To boost participation, RRA last month launched a partnership with QT Global Software Ltd and AMBI Tech Ltd to provide additional incentives to final consumers.
Through TengaPromo, the more VATable invoices a consumer requests using their registered phone number, the more loyalty points they earn. These points correspond to weekly cash prizes they can play for, ranging from Rwf5,000 to Rwf1 million.
A total of 1,200 lucky winners can share up to Rwf50 million in cash prizes each month.
Even with these motivating rewards, this scheme still faces challenges of lack of invoice culture among consumers, and systematic issuance; low level of tax compliance amongst taxpayers, computer literacy amongst taxpayers, inadequate technical solutions among others.
