If you run a VAT-registered business in Rwanda, you need an Electronic Billing Machine. That’s not optional — it’s law. But knowing you need one and knowing how to actually use it are different things. 59% of Rwandan SMEs report difficulty operating their EBM. Almost half say technical support is hard to reach.
This guide covers what you actually need to know: who needs an EBM, how to get one, how to use it properly, and what happens if you don’t comply.
Who needs an EBM?
Any business registered for VAT in Rwanda is required to use an EBM for issuing invoices. This includes:
- All VAT-registered businesses (turnover above RWF 20 million/year)
- Businesses that voluntarily register for VAT
- Both goods and services providers
- Retailers, wholesalers, restaurants, hotels, professional services
If you’re not VAT-registered (turnover below the threshold), you’re not required to have an EBM — but you may still want one for professional invoicing.
How to get an EBM
- Register with RRA (Rwanda Revenue Authority) if you haven’t already
- Apply for an EBM through RRA’s online portal or visit a district office
- Choose an approved EBM provider (several are authorised in Rwanda)
- The device is configured with your TIN and business details
- Training is provided on basic operation
The process typically takes a few days to a couple of weeks, depending on your location and the provider’s availability.
Common problems (and how to handle them)
“The machine is confusing”
You’re not alone — 59% of business owners feel this way. The interface on most EBM devices is not intuitive. The best approach: spend one focused hour with the manual on a quiet day. Practice issuing test invoices. Most of the confusion comes from the first week; after that, it becomes routine.
“It breaks down and support takes forever”
48% of SMEs cite unreachable technical support as a problem. Keep your provider’s support number saved. Document every issue in writing (WhatsApp is fine). If your provider is consistently unresponsive, you can request a change through RRA.
“I forget to issue receipts”
Make it part of the transaction flow. Receipt before change. Receipt before the customer leaves. Build the habit so it’s automatic. Failing to issue EBM receipts can result in fines starting from RWF 500,000.
What happens if you don’t comply?
RRA takes EBM compliance seriously. Penalties include:
- Fines starting from RWF 500,000 for failing to issue EBM receipts
- Suspension of your VAT certificate
- Additional penalties for repeat offences
- Potential business closure for persistent non-compliance
It’s not worth the risk. The cost of an EBM is far less than a single fine.
Digital alternatives and add-ons
The EBM landscape is evolving. Software-based EBM solutions are becoming available, which run on your phone or computer instead of a separate device. These are typically easier to use, integrate with your other business tools, and cost less to maintain.
Some business platforms — like Kisimenti — offer EBM invoicing as an add-on integrated into your business dashboard. This means your invoices, customer records, and tax compliance live in one place instead of being scattered across a physical machine and paper records.
The bottom line
EBM compliance is non-negotiable for VAT-registered businesses in Rwanda. It’s inconvenient at first, yes. But it’s also a sign of a formalising economy that benefits everyone — including you. Proper invoicing builds trust with clients, keeps your books clean, and keeps RRA off your back.
59% of business owners find it hard. Don’t let that statistic be an excuse. Let it be motivation to get it right once and move on.