RRA Urges Taxpayers to record all business expenses not supported by EBM in e-Tax system: What You Need to Know

The Rwanda Revenue Authority (RRA) has issued an important reminder to all taxpayers: any business expenses not supported by EBM receipt must be manually declared in the e-Tax system. This requirement, though procedural, carries significant implications for compliance, transparency, and the financial discipline of both small and large businesses across the country.

Why This Reminder Matters

In recent years, Rwanda has made remarkable strides in digitizing its tax ecosystem. The widespread use of EBMs has helped modernize invoicing, curb tax evasion, and create a more efficient flow of business transactions.

However, the reality remains that not all legitimate expenses, can be supported by EBM receipts. To bridge this gap, the RRA requires taxpayers to record such expenses directly in the e-tax system. This ensures no legitimate cost is left out of tax declarations simply because it couldn’t be billed through an EBM. Only the following expenses are allowed:

Services purchased from Public institutions

1. Purchases from real farmers
2. Purchase from individuals not engaged in business
3. Internal expenses
4. Accounting year-end adjustments
5. Financial expenses
6. Foreign services purchased and consumed abroad

A Full Year Window: January 1 to December 31, 2025

According to the notice, the system for entering non-EBM supported expenses will be accessible throughout the entire 2025 fiscal year, from January 1 to December 31, 2025. This generous timeframe gives taxpayers ample opportunity to update their records regularly, avoid last-minute congestion, and ensure accuracy in their annual declarations.

For many business owners, this timeline is a chance to build a habit of continuous compliance rather than scrambling for receipts during tax season. The RRA’s approach reflects its commitment to encouraging responsible financial management and easing the compliance burden on taxpayers.

 What business owners should do Now

RRA’s message is clear: if a business expense cannot be backed by an EBM receipt, it should not be ignored. Instead, it must be logged in the e-Tax portal where the system will guide users through the necessary steps. This allows businesses to maintain complete, truthful books while staying fully aligned with tax laws

Final Word: Stay Informed, Stay Compliant

As 2025 approaches its end, taxpayers are encouraged to familiarize themselves with the e-Tax system and prepare for consistent reporting throughout the year. Doing so will protect businesses from penalties, maintain smooth operations, and contribute to a transparent national economy.

Don’t wait for deadlines. Log in, update your records, and take charge of your tax compliance starting now.