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Rwanda decisions
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Transport services provided by SRDS Ltd in the course of distributing BRALIRWA products do not qualify as VAT-exempt professional transport under Rwandan law. The transport was ancillary to the principal activity of distribution, which is not VAT-exempt. Therefore, VAT was lawfully assessed on these services.
Source excerpt
Transport services provided by SRDS Ltd in the course of distributing BRALIRWA’s products are accessory to the principal activity of distribution, which is not VAT exempt. Therefore, such transport services are not VAT exempt, regardless of licensing. Only transport services provided as a principal activity are VAT exempt under the law. The Court of Appeal’s contrary interpretation is overruled.
Source excerpt
The Supreme Court held that transport used as an accessory to BRALIRWA distribution is not VAT-exempt and reinstated the VAT assessment against SRDS Ltd.
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