Rwanda issues Ministerial Order 006/26/10/TC on the electronic invoicing system, in force 25 September 2026

What changed in detail

Ministerial Order No 006/26/10/TC of 24 September 2026 on the use of the Electronic Invoicing System, waiver of tax and the award given to a person for reporting a case of tax evasion, issued by the Minister of Finance and Economic Planning, was published in Official Gazette Special of 25 September 2026 and is in force on publication.

It sets requirements for taxpayers using the RRA-certified electronic invoicing system (EBM). The minimum invoice data (Article 6) includes: taxpayer name, seller TIN, the address at which the sale takes place, buyer identification number, buyer phone number, invoice and transaction type, total sales amount, an ascending uninterrupted serial number by invoice type, description of goods or services, quantity and price, tax rates, payment means, discount, and SDC details.

The order also provides for buyer-initiated invoices where the seller is unable to issue an invoice, which the seller must then approve; ERP integration with the electronic invoicing system; notification within 12 hours of theft and within 6 hours of damage; and a manual-invoice fallback.

Taxpayers not obliged to file an annual tax declaration need not use the system on each transaction, but must approve buyer-initiated invoices.

The same order also sets conditions for tax waivers (Articles 10 and 11) and an award for reporting tax evasion (Article 12); this record covers the e-invoicing chapter.

It repeals Ministerial Order No 002/13/10/TC of 31 July 2013 on certified electronic billing machines.

What it means

The order replaces the 2013 billing-machine framework with a data-driven one, so businesses should check their EBM or ERP output against the full minimum data list, in particular the buyer identification and phone number fields and the unbroken serial numbering by invoice type.

The buyer-initiated invoice route is the new mechanic to understand: sellers cannot ignore it, because they must approve such invoices when they were unable to issue one themselves. Small taxpayers outside the annual declaration regime have lighter duties but are not fully excused.