EBM — Electronic Billing Machine — is RRA’s system for recording every sale in real time. If your business sells goods or services in Rwanda, it almost certainly applies to you.
Who must use EBM?
Under the 2023 Tax Procedures Law, every person carrying out a taxable activity must issue an EBM invoice for each sale — whether or not they are registered for VAT. EBM started with VAT-registered taxpayers and was extended to non-VAT taxpayers in October 2020.
Which EBM version fits your business?
You request EBM through your MyRRA account or by dialling *800#.
- EBM 2.1 for Windows — runs on a computer or tablet; the most common setup for shops and offices.
- EBM 2.1 for Android — for non-VAT taxpayers and micro or newly registered small taxpayers.
- Online (web) EBM — for service businesses issuing 10 or fewer invoices a month.
- VSDC (Virtual Sales Data Controller) — for businesses connecting their own invoicing or ERP system (for example Odoo) directly to RRA.
What happens if you don’t issue EBM invoices?
The penalties are deliberately steep:
- VAT-registered business selling without an EBM invoice (or under-declaring the value): a fine of 10 times the VAT evaded — 20 times if repeated within 2 years.
- Non-VAT business failing to issue an EBM invoice: 2 times the value of the transaction, doubled if repeated within 2 years.
- Other breaches of EBM obligations: RWF 200,000, or RWF 400,000 if repeated.
- RRA can also close the business for up to 30 days, exclude it from public tenders, or publish its name.
Your customers are watching: the 10% VAT reward
Since 2024, final consumers who ask for an EBM invoice with their phone number on it receive 10% of the VAT on that invoice, paid quarterly to mobile money or a bank account. Consumers who are refused an invoice and report it can receive 50% of the resulting penalty. More customers now ask for EBM receipts — so getting your setup right matters.
Getting EBM right
- Set up your items and tax types correctly, so VAT is calculated properly on every sale.
- Train every staff member who issues invoices — most errors happen at the till.
- If you use accounting or ERP software, connect it to RRA so sales are not keyed in twice.