Rwanda: Implemented Law No. 020/2023 on Tax Procedures, including obligations on the user of electronic invoicing system

On 31 March 2023, the Law No. 020/2023 on Tax Procedures entered into force. The law imposes obligations on the user of electronic invoicing systems, as per Article 18. It requires registration with the Tax Administration for entities conducting business in Rwanda earning more than RWF 20 million annually or RWF 5 million quarterly (Article 11). The law introduces obligations for timely tax declarations, payment, and compliance with VAT and withholding tax rules. The Tax Administration is authorised to audit entities to ensure compliance with tax regulations.