Rwanda: Implemented Law N. 049/2023 establishing value added tax, establishing that taxable goods and services include online supplies

On 5 September 2023, Law N. 049/2023 establishing the value-added tax was signed. The law establishes that taxable goods and services include online supplies. A Ministerial Order will determine the modalities for taxing goods and services provided online. Services supplied by a provider resident in Rwanda are taxable if the service benefits recipients within the country. The VAT rate is set at 18% for goods and services supplied in Rwanda or imported, including online supplies. Exported services are zero-rated. Educational materials, services, and equipment supplied physically or online are exempt if included on a list established by the Minister in charge of education and approved by the Minister. Imported goods and services are taxable unless explicitly exempted.