EBM

Rwanda's VAT-invoice fiscalisation device, RRA.

Definition

The EBM exists as a hardware unit and, with EBM 2.1, as a software client: each invoice receives a Signature, an SDC (Sales Data Controller) Information block and a QR code attesting transmission to the RRA. Only EBM invoices confer VAT deduction rights.

Origin

Mandated by the Rwanda Revenue Authority under Law n° 37/2012 establishing VAT and the Commissioner General Rule on the use of Electronic Billing Machines.

Example in context

A retailer rings up a sale: the EBM 2.1 generates a Receipt Number, an SDC signature and a QR code, then pushes the data to the RRA for validation.

Related terms

• EFRIS — the Ugandan equivalent.