Have you ever gone to a shop and asked for an EBM receipt, only for the seller to give you a long explanation about why the machine is not working, or ask you to leave your phone number and then keep you waiting with eyes staring into space? A recently approved Ministerial Order contains many provisions related to how receipts are issued, and it now gives customers the power to initiate the receipt process themselves, which the seller then confirms.
Rwanda has been using the Electronic Billing Machine (EBM) system for over 10 years. Taxes amounting to 3,956.4 billion Rwandan francs were collected in 2025/26, with a large portion based on these receipts.
Figures show that in 2025/26, 43,243 new traders began using EBM and were doing so properly. This comes at a time when in June 2025, those registered under the program that rewards customers with a 10% VAT refund on receipts they request exceeded 74,000, but by the end of the year that number had grown to over one million.
The reforms being made include those related to taxation, as the country continues to strengthen its domestic revenue mobilization.
The Cabinet meeting of June 30, 2026 approved a Ministerial Order establishing the composition and functioning of the Tax Policy Committee.
The Director General in charge of Tax Policy at the Ministry of Finance and Economic Planning, Abel Ntegano, speaking to journalists about taxes collected in 2025/26, said these orders are expected to simplify and ease the process for taxpayers and streamline business operations, so they can better fulfill their obligations.
On the Ministerial Order concerning the technology used to issue EBM receipts, he said it is not entirely new, as the 2013 tax law already contained provisions related to VAT exemptions and rewards for those who report tax evasion.
“After 13 years, many things have changed, which requires that it be updated to keep pace with the times.”
Customers Will Be Able to Generate Their Own EBM Receipts
Among those who have not yet adopted EBM, many still use handwritten receipts, but this information about goods purchased cannot reach the Rwanda Revenue Authority, making it easier for this tax to be evaded.
“You know that until recently there was a way to issue receipts manually, but in this day and age, given technological advancement, we no longer see that as appropriate. A system has been put in place to ensure EBM receipts are issued properly.”
He said the order also includes a category that is exempted, such as those below the 2 million Rwandan francs threshold.
“They are not heavily targeted for EBM use, there are also provisions to simplify things so that where it is not possible, other measures can be used.”
Ntegano said that under the new system to simplify EBM receipt issuance, customers will be given the ability to initiate the receipt request themselves, which the seller then confirms, this will help ensure people properly fulfill their tax obligations.
“Another important element in this order is that the customer has also been given the ability to generate the receipt themselves, in cases where the seller has not done so quickly or promptly.”
“A system has been put in place where the customer can also initiate the process, but it is confirmed by the seller. All of this has been done so that different stakeholders can find an easy way to work together to ensure the tax collection process runs smoothly.”
The Rwanda Revenue Authority announced that in 2026/27, it has a target of collecting 4,640 billion Rwandan francs in domestic taxes. Taxes allocated to local governments have a target of 165.9 billion francs, which will help support Rwanda’s national budget at a rate of 61.6%.
Among the measures to achieve this target are reaching out to taxpayers, ensuring all traders have and properly use EBM, and continuing to encourage end customers to request EBM receipts.
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