Rwanda 18% Standard VAT & Withholding Tax (WHT) Ledger
Output VAT on guest sales, Input VAT on hotel purchases, and 15% / 3% supplier withholding certificates.
Total Taxable Sales
RWF 4,800,000
18% VAT Standard Base
Output VAT Collected (18%)
RWF 864,000
From guest folios & POS
Input VAT Deductible (18%)
RWF 302,400
From verified EBM supplier purchases
Net VAT Payable to RRA
RWF 561,600
Output VAT minus Input VAT
Supplier Withholding Tax (WHT) Certificates
15% Standard Services • 3% Public Tenders
| Certificate # | Supplier Name & TIN | WHT Category | Invoice Amount (RWF) | WHT Rate | WHT Withheld (RWF) | Status |
|---|---|---|---|---|---|---|
| WHT-RW-2026-00481 | Virunga Fresh Produce & Organic Farms Ltd TIN: 100481928 | goods services 15 | 4,500,000 | 15.00% | 675,000 | remitted_to_rra |
| WHT-RW-2026-00482 | Akagera Technical & Power Maintenance Ltd TIN: 100918234 | public tender 3 | 12,000,000 | 3.00% | 360,000 | pending |