MINISTERIAL ORDER N° 002/25/10TC OF 16/04/2025 RELATING TO THE REWARD BASED ON THE VALUE ADDED TAX
This article mainly introduces and cites prior VAT-related law and a ministerial order, then states that the instrument is ordered/adopted.
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- Jurisdiction
- Rwanda
- Instrument
- Order
- Citation
- 002/25/10TC OF 16/04/2025
- Status
- In force
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- Undated source snapshot
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- Updated
- Official source
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VAT VAT reporting VAT reward VAT reward eligibility VAT reward payment VAT reward system account access administrative partnership consumer rewards cooperation agreement customer registration document drafting electronic invoicing entry into force fraud prevention invoice analysis invoice fraud invoice rewards payment timing penalty-linked reward reward administration tax administration tax compliance value added tax
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About this statute
This article mainly introduces and cites prior VAT-related law and a ministerial order, then states that the instrument is ordered/adopted. This Order sets the amount of a reward based on value added tax and the requirements for granting it. This article defines key terms used in the Order, including invoice, reward, value added tax reward system, and final consumer. The tax administration must give the final consumer a reward of 10% of the VAT shown on the invoice, and a 50% additional reward if the consumer paid, asked for an invoice, was refused, and reported it to the tax administration. The tax administration withholds 10% of VAT paid on each eligible invoice for reward purposes and deposits it in a designated account. It also grants a 50% reward, based on the penalty paid on that invoice, to a final consumer who paid but was denied an invoice.
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Provisions of MINISTERIAL ORDER N° 002/25/10TC OF 16/04/2025 RELATING TO THE REWARD BASED ON THE VALUE ADDED TAX
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- 27
AI-assisted research summary: This article mainly introduces and cites prior VAT-related law and a ministerial order, then states that the instrument is ordered/adopted.
Article 27; Vu la Loi nº 049/2023 du 05/09/2023 établissant la taxe sur la valeur ajoutée, spécialement en son article 27; Asubiye ku Iteka rya Minisitiri nº 002/24/03/TC ryo ku wa 08/03/2024 rigena ishimwe rishingiye ku musoro ku nyongeragaciro; Having reviewed Ministerial Order n° 002/24/03/TC of 08/03/2024 determining the reward based on the value added tax; Revu l’Arrêté Ministériel n° 002/24/03/TC du 08/03/2024 déterminant la récompense basée sur la taxe sur la valeur ajoutée; Inama y’Abaminisitiri yo ku wa 10/02/2025 imaze kubisuzuma no kubyemeza; After consideration and approval by Cabinet, in its meeting of 10/02/2025; the Après examen et adoption par le Conseil des Ministres, en sa séance du 10/02/2025; ATEGETSE: ORDERS: ARRÊTE: - 1 Verify source ↗
Icyo iri teka rigamije
AI-assisted research summary: This Order sets the amount of a reward based on value added tax and the requirements for granting it.
Ingingo ya mbere: Icyo iri teka rigamije Article One: Purpose of this Order Article premier: Objet du présent arrêté Iri teka rigena – This Order determines – Le présent arrêté détermine – (a) ingano y’ishimwe rishingiye ku musoro ku nyongeragaciro; (a) the amount of reward based on the value (a) le montant de la récompense basée sur added tax; and la taxe sur la valeur ajoutée; et 17 Official Gazette n° Special of 17/04/2025 (b) n’ibisabwa mu gutanga iryo shimwe. (b) the requirements for granting the (b) les exigences d’octroi de cette reward. récompense. - 2 Verify source ↗
Isobanura
AI-assisted research summary: This article defines key terms used in the Order, including invoice, reward, value added tax reward system, and final consumer.
Ingingo ya 2: Isobanura Article 2: Interpretation Article 2: Interprétation Muri iri teka – In this Order – Dans le présent arrêté – na (a) « inyemezabuguzi » bivuga inyandiko isohorwa ikora inyemezabuguzi koranabuhanga yemewe igaragaza n’Ubuyobozi ingano n’agaciro k’ibintu cyangwa aka serivisi byaguzwe; bw’imisoro sisitemu (a) “invoice” means a document generated by an Electronic Invoicing System certified by the Tax Administration that indicates the quantity and price of goods or services purchased; (a) «facture» signifie un document généré par un système de facturation électronique par l’Administration fiscale qui indique la quantité et le prix des biens ou des services achetés; certifié nyuma (b) « ishimwe » bivuga amafaranga ahabwa wahawe umuguzi wa inyemezabuguzi cyangwa wayisabye ntayihabwe kandi waciwe umusoro ku nyongeragaciro ku gipimo kigenwa n’itegeko; (b) “reward” means amount paid to the final consumer who receives an electronic invoice or who requested it but did not receive it and paid the value added tax at a rate determined for by the law; (b) «récompense» signifie le montant payé au dernier consommateur qui a reçu une facture électronique ou qui l’a demandée mais ne l’a pas reçue et a payé la taxe sur la valeur ajoutée au taux déterminé par la loi; » (c) « sisitemu y’ishimwe ry’umusoro ku uburyo nyongeragaciro bwashyizweho bw’ikoranabuhanga n’ubuyobozi bugamije imicungire y’ishimwe rihabwa umuguzi wa nyuma; bw’imisoro bivuga (c) “value added tax reward system” means an electronic portal established by the management of reward granted to a final consumer; tax administration for the (c) «système de récompense de la taxe sur la valeur ajoutée» signifie un portail informatique mis en place par l’administration fiscale pour la gestion de récompense octroyée au dernier consommateur; (d) « umuguzi wa nyuma » bivuga umuntu waguze ikintu cyangwa serivisi atagamije kubicuruza cyangwa kubikoresha mu (d) “final consumer” means a person who buys a good or service without the intention to sell or to use it for business (d) « dernier consommateur » signifie une personne qui achète un bien ou service sans intention de vente ou 18 Official Gazette n° Special of 17/04/2025 bucuruzi ahubwo agamije kubikoresha ku giti cye. purpose but for personal use. d’usage commercial mais pour usage personnel. - 3 Verify source ↗
Ingano y’ishimwe
AI-assisted research summary: The tax administration must give the final consumer a reward of 10% of the VAT shown on the invoice, and a 50% additional reward if the consumer paid, asked for an invoice, was refused, and reported it to the tax administration.
Ingingo ya 3: Ingano y’ishimwe Article 3: Rates of reward Article 3: Taux de récompense ishimwe (1) Ubuyobozi bw’imisoro buha umuguzi wa ringana na 10% ku y’umusoro ku ugaragara nyuma by’amafaranga nyongeragaciro nyemezabuguzi yahawe. (2) Iyo umuguzi wa nyuma yishyuye agasaba inyemezabuguzi ntayihabwe akabimenyesha ubuyobozi bw’imisoro, bumuha ishimwe ry’inyongera ringana na 50% by’amafaranga y’ibihano yishyuwe kuri iyo nyemezabuguzi. (1) The tax administration grants the final consumer a reward equivalent to 10% of the value added tax amount as shown on the invoice issued. (2) When the last consumer pays and requests an invoice but is denied and informs the tax administration thereof, the tax administration grants the final reward consumer equivalent to 50% of penalties amount paid on the invoice. additional an consommateur (1) L’administration fiscale accorde au dernier une récompense équivalant à 10% du montant de la taxe sur la valeur ajoutée de la facture émise. (2) Lorsque le dernier consommateur paie et demande une facture mais qui informe refusée et en lui est l’administration cette fiscale, dernière lui accorde une récompense supplémentaire équivalant à 50% du montant des pénalités payées sur la facture. - 4 Verify source ↗
Inkomoko y’ishimwe
AI-assisted research summary: The tax administration withholds 10% of VAT paid on each eligible invoice for reward purposes and deposits it in a designated account. It also grants a 50% reward, based on the penalty paid on that invoice, to a final consumer who paid but was denied an invoice.
Ingingo ya 4: Inkomoko y’ishimwe Article 4: Sources of reward Article 4: Sources de récompense (1) Ubuyobozi busigarana bw’imisoro amafaranga angana na 10% ku musoro ku nyongeragaciro kuri buri nyemezabuguzi yishyuwe n’umuguzi wa nyuma agenewe ishimwe. Ayo mafaranga gutanga ashyirwa kuri konti yihariye yagenwe n’ubuyobozi bw’imisoro. (1) The tax administration withholds an amount equivalent to 10% of the value added tax paid by the final consumer on each invoice for reward purposes. This amount is deposited on an account designated by the tax administration. (1) L’administration fiscale retient un montant équivalant à 10% de la taxe sur la valeur ajoutée sur chaque facture dernier de consommateur récompense. Ce montant est versé sur un par compte l’administration fiscale. par aux désigné payée fins le (2) Ubuyobozi bw’imisoro buha umuguzi wa (2) The tax administration grants a person (2) L’administration fiscale accorde à une 19 Official Gazette n° Special of 17/04/2025 nyuma wamenyekanishije ko yishyuye ariko ntahabwe inyemezabuguzi, ishimwe rya 50% rikomoka ku mafaranga y’ibihano yishyuwe kuri iyo nyemezabuguzi. who declares that he or she paid but was denied an invoice, a reward equivalent to 50% of the penalty amount paid by the taxpayer on that invoice. personne qui déclare qu’elle a payé mais qu’on lui a refusé la facture, une récompense équivalant à 50% des frais de pénalités payés par le contribuable sur cette facture. - 5 Verify source ↗
Ibishingirwaho mu kwemererwa
AI-assisted research summary: A person is eligible for a VAT reward only if they meet the listed registration and invoice conditions.
Ingingo ya 5: Ibishingirwaho mu kwemererwa ishimwe Article 5: Eligibility criteria for a reward Article 5: Critères d’éligibilité pour une récompense Umuntu yemererwa ibishingirwaho bikurikira: ishimwe iyo yujuje A person is eligible for a reward if he or she fulfils the following criteria: Une personne est éligible à une récompense lorsqu’elle remplit les critères suivants: (a) kuba yarafunguje konti muri sistemu y’ishimwe ku musoro ku nyongeragaciro akagaragaza amakuru akurikira: (a) to register for the value added tax the indicate system reward and following information: (a) se faire inscrire dans le système de récompense de la taxe sur la valeur ajoutée et indiquer les informations suivantes: (i) amazina ye; (i) his or her names; (i) ses noms; (ii) inomero ya telefoni ye ngendanwa (ii) his or her cell phone number (ii) le numéro de téléphone portable yanditse mu Rwanda; registered in Rwanda; enregistré au Rwanda; (iii)konti ye bwite ya Mobile Money, konti ya banki cyangwa ubundi buryo bwagenwa n’ubuyobozi bw’imisoro; (iii)personal Mobile Money account, bank account or other methods determined tax by administration; the (iii) le compte personnel de Mobile Money, le compte bancaire ou d’autres méthodes déterminées par l’administration fiscale; (iv) inomero y’ikarita ndangamuntu ku ikindi ku cyangwa kimuranga Munyarwanda cyangombwa munyamahanga; (iv) the number of identity card for a Rwandan or any other identification document for a foreigner; (iv) le numéro de la carte d’identité pour un Rwandais ou un autre document d’identification pour un étranger; 20 Official Gazette n° Special of 17/04/2025 (v) aho abarizwa mu Rwanda; (v) his or her address in Rwanda; (v) son adresse au Rwanda; (b) kuba yahawe inyemezabuguzi igaragaza inomero ye ya telefoni ngendanwa yo mu Rwanda; (b) to have received an invoice indicating his or her mobile telephone number in Rwanda; (b) avoir reçu une facture indiquant son téléphone mobile au numéro de Rwanda; (c) kuba umusoro nyongeragaciro ku ugaragara ku nyemezabuguzi yahawe waramenyekanishijwe ukanishyurwa. (c) the value added tax appearing on the invoice has been declared and paid. (c) la taxe sur la valeur ajoutée figurant sur la facture a été déclaré et payée. - 6 Verify source ↗
Gutanga amakuru
AI-assisted research summary: A final consumer who paid and asked for an invoice must report the matter to the tax administration through the VAT reward system and provide the required purchase and invoice details.
Ingingo ya 6: Gutanga amakuru Article 6: Providing information Article 6: Fournir des informations Umuguzi wa nyuma wishyuye, agasaba inyemezabuguzi ntayihabwe cyangwa igateshwa agaciro mu buryo bw’uburiganya, abimenyesha ubuyobozi bw’imisoro abinyujije muri sisitemu y’ishimwe ku musoro ku nyongeragaciro, akanagaragaza ibi bikurikira: A final consumer who pays and requests an invoice but is denied or has his or her invoice tax fraudulently cancelled, administration through the value added tax reward system and provides the following: informs the Le consommateur final qui paie et demande une facture mais qui lui est refusée ou dont la frauduleusement annulée, en facture est informe l’administration fiscale via le système de récompense de la taxe sur la valeur ajoutée et fournit ce qui suit: (a) izina n’inomero biranga umucuruzi; (a) name and tax identification number of (a) le nom et le numéro d’identification the trader; du commerçant; (b) aho umucuruzi abarizwa; (b) address of the trader; (b) l’adresse du commerçant; (c) itariki yaguriyeho; (c) date of purchase; (c) la date d’achat; (d) ikimenyetso cy’ubwishyu bukorewe kuri telefoni ngendanwa cyangwa banki cyangwa indi nyandiko igaragaza ubugure yahawe; (d) proof of payment made by mobile phone or bank or other document showing the purchase received; (d) une preuve de paiement effectuée par téléphone portable ou bancaire ou tout autre document montrant l’achat reçu; 21 Official Gazette n° Special of 17/04/2025 (e) inyemezabuguzi yahawe ariko (e) invoice issued but invalidated; (e) la facture délivrée mais invalidée; igateshwa agaciro; (f) ingano n’agaciro by’ibyaguzwe. (f) the quantity and value of the purchase. (f) la quantité et la valeur de l’achat. - 7 Verify source ↗
Igihe cyo gutanga ishimwe
AI-assisted research summary: The reward must be paid quarterly to the final consumer’s Mobile Money or bank account within 15 days after the VAT declaration.
Ingingo ya 7: Igihe cyo gutanga ishimwe Article 7: Period for granting the reward (1) Amafaranga y’ishimwe ashyirwa buri gihembwe kuri konti ya Mobile Money cyangwa konti ya banki yatanzwe n’umuguzi wa nyuma mu gihe kitarenze iminsi imenyekanisha ikurikira ry’umusoro ku nyongeragaciro. 15 (1) The reward amount is quarterly deposited to the Mobile Money or bank account designated by final consumer within 15 days following the declaration of the value added tax. the Article 7: Période de remise de récompense la (1) Le montant de la récompense est trimestriellement versé sur le compte le compte de Mobile Money ou le dernier bancaire désigné par consommateur endéans 15 jours suivant la déclaration de la taxe sur la valeur ajoutée. (2) Ishimwe ritangwa nyuma yo kugenzura ko ibisabwa umuguzi wa nyuma yujuje biteganywa mu ngingo ya 4. (2) The reward is granted after checking that the final consumer meets the criteria outlined in Article 4. (2) La récompense est remise après avoir vérifié que le dernier consommateur remplit les critères prévus à l’article 4. - 8 Verify source ↗
Uburenganzira kuri konti
AI-assisted research summary: Final consumers have the right to access the status of their reward account in the VAT reward system.
Ingingo ya 8: Uburenganzira kuri konti y’ishimwe Article 8: Right to access reward account Article 8: Droit d’accès au compte de récompense Umuguzi wa nyuma afite uburenganzira bwo kureba uko konti ye y’ishimwe ihagaze ku nyemezabuguzi sisitemu y’ishimwe ku musoro ku nyongeragaciro. yakorewe muri The final consumer has the right to access the status of his or her reward account on issued invoices in the value added tax reward system. Le dernier consommateur a droit d’accès au statut de son compte de récompense sur les factures émises dans système de récompense de la taxe sur la valeur ajoutée. le - 9 Verify source ↗
Isesengura ry’amakuru
AI-assisted research summary: The Tax Administration must analyze rewards over FRW 200,000 and single invoices of at least FRW 1,000,000.
Ingingo ya 9: Isesengura ry’amakuru Article 9: Data analysis Article 9: Analyse des données Ubuyobozi bw’imisoro bukora isesengura ku cyangwa ishimwe rirenze FRW 200.000 The Tax Administration performs an analysis on a reward greater than FRW 200,000 or a L’Administration fiscale effectue une analyse sur la récompense supérieure à 200.000 FRW 22 Official Gazette n° Special of 17/04/2025 ifite agaciro kangana inyemezabuguzi cyangwa karenze FRW 1.000.000 hasuzumwa ibi bikurikira: imwe single invoice of value equal to or greater than FRW 1,000,000 by considering the following: ou une facture unique d’une valeur égale ou supérieure à 1.000.000 FRW en considérant ce qui suit: (a) icyaguzwe; (a) what was purchased; (a) ce qui a été acheté; (b) ingano y’ibyaguzwe; (b) quantity of the purchase; (b) la quantité de l’achat; (c) impamvu y’igura; (c) reason for purchase; (c) le motif de l’achat; (d) uwaguze ; (e) uwishyuye; (d) purchaser; (e) payer; (d) l’acheteur; (e) le payeur; (f) uburyo bwakoreshejwe mu kwishyura. (f) method used for payment. (f) le mode de paiement utilisé. - 10 Verify source ↗
Amakuru y’inyongera
AI-assisted research summary: Before granting the reward to the final consumer, the Commissioner General may request additional information to prevent abuse.
Ingingo ya 10: Amakuru y’inyongera Article 10: Additional information Article 10: Informations supplémentaires Mbere yo gutanga ishimwe ku muguzi wa nyuma, Komiseri Mukuru ashobora gusaba amakuru y’inyongera hagamijwe gukumira uburiganya. the reward the final Before granting consumer, the Commissioner General may request for additional information to prevent abuse. to Avant d’accorder la récompense au dernier consommateur, le Commissaire Général peut demander les informations supplémentaires afin d’éviter des abus. - 11 Verify source ↗
Ubufatanye
AI-assisted research summary: The tax administration may enter into a cooperation agreement with a person or commercial company to carry out one or more activities under this order.
Ingingo ya 11: Ubufatanye Article 11: Cooperation Article 11: Coopération Mu gushyira mu bikorwa ibiteganywa n’iri teka, ubuyobozi bw’imisoro bushobora kugirana n’umuntu isosiyeti y’ubucuruzi amasezerano y’uburyo bw’imikoranire kugira ngo bakore kimwe cyangwa byinshi mu bikorwa biteganywa n’iri teka. cyangwa administration may In implementing the provisions of this order, the a tax Memorandum of Understanding with a person or a company to perform one or more of the activities provided for in this order. conclude En application des dispositions du présent arrêté, l’administration fiscale peut conclure un protocole d'accord de partenariat avec une personne ou une société commerciale pour exercer une ou plusieurs des activités prévues au présent arrêté. 23 Official Gazette n° Special of 17/04/2025 - 12 Verify source ↗
Ingingo y’ururimi
AI-assisted research summary: This Order was drafted in Kinyarwanda.
Ingingo ya 12: Ingingo y’ururimi Article 12: Language provision Article 12: Disposition linguistique Iri teka ryateguwe mu rurimi rw’Ikinyarwanda. This Order was drafted in Ikinyarwanda. Le présent Ikinyarwanda. arrêté a été rédigé en - 13 Verify source ↗
Ingingo ivanaho
AI-assisted research summary: This article repeals Ministerial Order n° 002/24/03/TC of 08/03/2024 on the VAT-based reward.
Ingingo ya 13: Ingingo ivanaho Article 13: Repealing provision Article 13: Disposition abrogatoire Iteka rya Minisitiri nº 002/24/03/TC ryo ku wa 08/03/2024 rigena ishimwe rishingiye ku musoro ku nyongeragaciro rivanyweho. Ministerial Order n° 002/24/03/TC of 08/03/2024 determining the reward based on the value added tax is repealed. L’Arrêté Ministériel n° 002/24/03/TC du 08/03/2024 déterminant la récompense basée sur la taxe sur la valeur ajoutée est abrogé. - 14 Verify source ↗
Gutangira gukurikizwa
AI-assisted research summary: This Order starts to apply on the day it is published in the Official Gazette of the Republic of Rwanda.
Ingingo ya 14: Gutangira gukurikizwa Article 14: Entry into force Article 14: Entrée en vigueur teka Iri ritangira gukurikizwa ku munsi ritangarijweho mu Igazeti ya Leta ya Repubulika y’u Rwanda. This Order comes into force on the date of its publication in the Official Gazette of the Republic of Rwanda. Le présent arrêté entre en vigueur le jour de sa publication au Journal Officiel de la République du Rwanda. 24 Kigali, 16/04/2025 Official Gazette n° Special of 17/04/2025 (sé) MURANGWA Yusuf Minisitiri w’Imari n’Igenamigambi Minister of Finance and Economic Planning Ministre des Finances et de la Planification Économique Bibonywe kandi bishyizweho Ikirango cya Repubulika: Seen and sealed with the Seal of the Republic: Vu et scellé du Sceau de la République: (sé) Dr UGIRASHEBUJA Emmanuel Minisitiri w’Ubutabera akaba n’Intumwa Nkuru ya Leta Minister of Justice and Attorney General Ministre de la Justice et Garde des Sceaux 25
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MINISTERIAL ORDER N° 002/25/10TC OF 16/04/2025 RELATING TO THE REWARD BASED ON THE VALUE ADDED TAX
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