The Rwanda Revenue Authority (RRA) has announced an extension for taxpayers declaring Corporate Income Tax under the Real Regime to submit expenses not supported by Electronic Billing Machine (EBM) invoices, Customs declarations (DMC), or withholding tax (WHT).
In an official announcement signed by Commissioner General Ronald Niwenshuti, the deadline for entering these non-EBM supported expenses into the e-tax system has been pushed to January 31, 2026.
The notice emphasizes the importance of accuracy: “Taxpayers are reminded to ensure that all non-EBM supported expenses submitted are correct and accurate as false declarations attract penalties.”
Additionally, RRA encouraged all taxpayers to start preparing their income tax declarations and payments for the 2025 tax year, noting that the declarations are now open in the e-tax system.
This extension provides relief to businesses still transitioning to full EBM compliance, a key part of Rwanda’s efforts to modernize tax administration and reduce evasion through digital invoicing.
Since the rollout of mandatory EBM usage in recent years, unsupported expenses have faced stricter scrutiny, with non-compliant deductions often disallowed.
Tax experts view the move as a practical step to support businesses while maintaining pressure on adopting electronic invoicing.
Companies are advised to use this extra time to verify records and consult RRA support if needed.
