Tengamara: How reward initiatives are transforming VAT compliance

Friday, November 21, 2025, was not an ordinary afternoon for Hélène Murekatete from Bugesera District. Surrounded by her husband, children, and close friends, she received the key to a Kia Sorento, a prize she won simply by requesting EBM invoices for her family’s purchases and participating in the TengaPromo lottery. She first learned about the VAT reward initiative, through media adverts encouraging people to register, request EBM invoices, earn loyalty points, and use them to play for different prizes in the TengaPromo. She registered by dialing *562#. “I thank God for making this happen. Whenever I made a purchase, I requested an EBM invoice. When my husband went to buy fuel, I gave him my number so the points could accumulate. I collected many points and used them to play for prizes, including this car,” she said. Launched in March 2024, the initiative implemented under Tengamara Na TVA campaign, encourages final consumers to request electronic invoices whenever they make a purchase. Each valid receipt earns consumers 10% of the VAT paid, turning a simple patriotic practice into a powerful incentive. In July 2025, as part of efforts to boost Value Added Tax (VAT) revenue collection, Rwanda Revenue Authority (RRA) partnered with QT Global Software Ltd and AMBI Tech Ltd to enhance the programme. Today, consumers can win additional exciting prizes including cash, motorcycles, and cars. For many Rwandans, Tengamara has become more than a tax initiative. Fiona Kamikazi, shared her experience. “At first, I used to forget to ask for receipts, but now it has become a habit. I know that by simply asking for an EBM receipt, I am not just earning rewards, I am contributing to my country’s growth. It’s now part of my lifestyle,” she said. Impressive results The initiative continues to gain momentum nationwide, rewarding taxpayers who request EBM invoices every time they shop. The results from July 1 to October 31, 2025, demonstrate the programme’s success. • Up to 390,172 new consumers registered in Tengamara programme • 2,720,068 EBM invoices collected in that particular period • Rwf 21,000,000,000 in VAT was collected • Rwf 867 million rewarded to 88,833 beneficiaries • Rwf 150 million awarded in TengaPromo to nearly 3,000 winners. Overall, since Tengamara Na TVA scheme was launched, more than Rwf 2.4 billion has been disbursed to final consumers who requested EBM invoices, representing 10% of the related VAT. The goal of this journey is to foster a culture where everyone feels obligated to request an EBM invoice for every purchase. Rewards disbursed through eNoti To ensure transparency and convenience, all beneficiaries now receive their VAT rewards and prizes through eNoti, a secure electronic wallet that allows users to manage and withdraw funds safely. Accessible via the USSD code *562#, eNoti is simple and inclusive, allowing users, whether on smartphones or feature phones to receive 10% VAT rewards and TengaPromo prizes directly, transfer funds instantly to mobile money or bank accounts, pay utility bills and buy airtime, and track transactions in real time. With eNoti, taxpayers participating in Tengamara can use their cashback instantly and effortlessly. Speaking about the progress of the initiative, Dr Innocente Murasi, RRA Deputy Commissioner General, expressed confidence in the Tengamara initiatives’ contribution to Rwanda’s tax culture and commended the partnership contributing to this success. “When you request an EBM invoice, as the tax administration, we are able to see that a business transaction has taken place, and we can follow up on the corresponding tax. The business owner also receives accurate information about how their goods enter and leave stock, or how they are providing services,” she said. “This helps them to carry out self-assessments to know whether they are performing well, making profit or incurring losses, and to make necessary decisions. You can see that EBM has many benefits.” Patrick Ndahiro, CEO of AMBI Tech Ltd, the implementing partner, also highlighted the impact of the collaboration. “We are proud to work alongside the Rwanda Revenue Authority and QT Global Software to deliver a digital platform that strengthens tax collection while empowering citizens. eNoti and TengaPromo show how technology can simplify government services and make them more inclusive.” Requesting an EBM receipt may seem like a small act, but it has a big national impact. Each receipt ensures accurate VAT reporting, supports government revenue mobilisation, and funds essential public services that improve citizens’ lives.

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Tengamara: How reward initiatives are transforming VAT compliance