Rwanda — Nonresident digital services VAT

Rwanda introduced 18% VAT on goods and services provided online (cross-border B2C) by non-resident suppliers under Ministerial Order No 004/26/10/TC of 29 April 2026, published in the Official Gazette no Special of 29 April 2026 and in force on that date. Persons making online supplies to customers in Rwanda must register for VAT or appoint a local representative; where the supplier is not registered, Rwandan financial institutions facilitating payment must withhold the VAT. Article 25 sets a three-month period of compliance from publication.