Rwanda Revenue Authority (RRA)
Form UNG11 — VAT Return
Declare your taxable supplies and remit net VAT to the Rwanda Revenue Authority
- Form ID
- UNG11
- Who must file
- All VAT-registered businesses (annual turnover exceeding FRW 20,000,000)
- Filing frequency
- Monthly (turnover > FRW 200 million) or Quarterly
- Filing deadline
- Within 15 days following the end of the reporting period
- Regulator
- Rwanda Revenue Authority (RRA)
Form UNG11 is the VAT return filed with the Rwanda Revenue Authority by all VAT-registered businesses. It requires taxpayers to report output VAT collected on sales and input VAT paid on purchases, with the net amount payable or refundable to RRA. The standard VAT rate in Rwanda is 18%.
A nil return must be filed even when no taxable transactions occurred. Late filing attracts administrative fines of 20% of tax due (up to 30-day delay), 40% (31-60 days), or 60% (over 60 days), plus monthly interest. Filing is done via the MyRRA portal at etax.rra.gov.rw.
Learn more about how HeadOffice can help you manage your Rwandan business finances and stay on top of your VAT obligations.