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Rwanda -- Cutting-Edge VAT Compliance

6 Pages Posted: 19 Sep 2013  

Richard Thompson Ainsworth

NYU - Graduate Tax Program; Boston University - School of Law

Goran Todorov


Date Written: September 18, 2013


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).

Keywords: Digital Invoice Customs Exchange, DICE, VAT, Rwanda, Electronic Business Machine, EBM, Sales Data Controller, SDC, Certified Invoice System, CIS, Encryption, VAT fraud, Virtual Sales Data Controller, V-SDC

JEL Classification: H2, H26, H29, K14, K19, K34, K39

Suggested Citation

Ainsworth, Richard Thompson and Todorov, Goran, Rwanda -- Cutting-Edge VAT Compliance (September 18, 2013). Boston Univ. School of Law, Law and Economics Research Paper No. 13-46. Available at SSRN: or

Richard Thompson Ainsworth (Contact Author)

NYU - Graduate Tax Program ( email )

Bobst Library, E-resource Acquisitions
20 Cooper Square 3rd Floor
New York, NY 10003-711
United States

Boston University - School of Law ( email )

765 Commonwealth Avenue
Boston, MA 02215
United States

Goran Todorov

Consultant ( email )

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