Rwanda Establishes Rules for Imposing VAT on Goods and Services Provided Online

Rwanda has published Ministerial Order No. 004/26/10/TC of 29 April 2026 in the Official Gazette. The Ministerial Order establishes the rules (modalities) for imposing VAT on goods and services provided online. Bringing online supplies of goods and services within the scope of taxable supplies for VAT purposes was introduced by Law No. 049/2023 of 5 September 2023 (the new VAT law). The Ministerial Order also sets rules for the adjustment of invoices and the cancellation of invoices, as well…