Boston University School of Law

RWANDA -- Cutting-edge VAT Compliance

Richard T. Ainsworth
Boston University School of Law

Goran Todorov
Consultant


Boston University School of Law Working Paper 13-46
(September 18, 2013)

Abstract

On August 26, 2013 the Ministerial Order on Modalities of Use of Certified Electronic Billing Machine, No. 002/23/10TC of 31/07/2013, was published in the Official Gazette of Rwanda.  This Order has set loose a technology revolution in VAT compliance that promises business efficiencies, and revenue enhancements that are only imagined in more developed countries. 

 To open the door to technology Rwanda has taken the traditional digital invoice security model, and connected it to a central security portal at the Rwanda Revenue Authority (RRA).  Rwanda will now be able to securely monitor transactions in close to real-time (oversight is on-demand).

 

 

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Richard T. Ainsworth Contact Information
Email: vatprof@bu.edu
LL.M. Tax Program
Boston University School of Law
765 Commonwealth Ave
Boston, MA 02215
Phone: (781) 773-1052

Goran Todorov
Consultant
Email: todorov011@hotmail.com
Goran Todorov is a global consultant for legal and technical certification of invoicing systems, advising on implementation and certification of sales data controller systems. He is currently on special assignment in Rwanda in charge of overall management of a Certified Invoicing System for the Rwanda Revenue Authority.

 

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