{"id":39093,"date":"2025-09-02T11:39:33","date_gmt":"2025-09-02T11:39:33","guid":{"rendered":"https:\/\/new.igihe.com\/french\/RRA-une-taxe-sur-les-services-numeriques-des-2026-pour-les-geants-du-web-39093\/"},"modified":"2025-09-02T11:38:09","modified_gmt":"2025-09-02T11:38:09","slug":"RRA-une-taxe-sur-les-services-numeriques-des-2026-pour-les-geants-du-web","status":"publish","type":"post","link":"https:\/\/new.igihe.com\/french\/RRA-une-taxe-sur-les-services-numeriques-des-2026-pour-les-geants-du-web\/","title":{"rendered":"RRA : une taxe sur les services num\u00e9riques d\u00e8s 2026 pour les g\u00e9ants du web"},"content":{"rendered":"<p>La loi \u00e9tablissant la DST a \u00e9t\u00e9 adopt\u00e9e en f\u00e9vrier 2025 et s\u2019applique aux services provenant de l\u2019\u00e9tranger. Jean Paulin Uwitonze, commissaire adjoint de la RRA charg\u00e9 des services aux contribuables et de la communication, a confirm\u00e9 que la taxe entrerait en vigueur au d\u00e9but de l\u2019exercice fiscal 2026.<\/p>\n<p>\u00ab \u00c0 partir de 2026, la taxe sur les services num\u00e9riques sera collect\u00e9e. Elle concernera les entreprises en ligne telles qu\u2019Airbnb, Netflix, Amazon et d\u2019autres. Elles devront payer des imp\u00f4ts sur les services qu\u2019elles fournissent au Rwanda, en fonction des revenus qu\u2019elles g\u00e9n\u00e8rent \u00bb, a d\u00e9clar\u00e9 Uwitonze, ajoutant que la RRA finalise les pr\u00e9paratifs pour assurer un d\u00e9ploiement fluide de la taxe.<\/p>\n<p>{{La taxe sur l\u2019h\u00e9bergement touristique d\u00e9j\u00e0 en vigueur}}<\/p>\n<p>En plus de la DST, une taxe sur l\u2019h\u00e9bergement touristique, introduite en f\u00e9vrier 2025, est entr\u00e9e en vigueur le 1er juillet 2025. Elle est pr\u00e9lev\u00e9e au taux de 3\u202f% du montant pay\u00e9 ou \u00e0 payer pour l\u2019h\u00e9bergement, hors taxe sur la valeur ajout\u00e9e (TVA).<\/p>\n<p>La loi oblige les prestataires d\u2019h\u00e9bergement, y compris les h\u00f4tels, lodges, appartements, motels et h\u00f4tes Airbnb, \u00e0 s\u2019enregistrer aupr\u00e8s de la RRA, \u00e0 collecter la taxe aupr\u00e8s des clients et \u00e0 la reverser chaque mois.<\/p>\n<p>Selon la RRA, les contribuables se sont largement conform\u00e9s depuis le d\u00e9but des collectes le 15 ao\u00fbt 2025.<\/p>\n<p>\u00ab La taxe est per\u00e7ue chaque mois. Par exemple, une entreprise la collecte du 1er au 30 d\u2019un mois et la reverse \u00e0 la RRA au plus tard le 15 du mois suivant. \u00bb, a expliqu\u00e9 Uwitonze.<\/p>\n<p>{{R\u00e9pression de la non-conformit\u00e9}}<\/p>\n<p>La RRA a \u00e9galement mis en garde les entreprises tentant d\u2019\u00e9chapper \u00e0 l\u2019imp\u00f4t. Uwitonze a indiqu\u00e9 que l\u2019autorit\u00e9 travaille avec ses partenaires, y compris les acheteurs et le syst\u00e8me de machine \u00e0 facturer \u00e9lectronique (EBM), pour identifier et sanctionner les contrevenants.<\/p>\n<p>\u00ab Les contrevenants seront rapidement identifi\u00e9s. Nous sommes en mesure de rep\u00e9rer tous les imp\u00f4ts impay\u00e9s et de veiller au respect de la l\u00e9gislation \u00bb, a-t-il d\u00e9clar\u00e9.<\/p>\n<figure class=\"spip-document spip-document-65366 aligncenter\"><img decoding=\"async\" src=\"https:\/\/fr.igihe.com\/IMG\/jpg\/net-2.jpg\" alt=\"La RRA appliquera une taxe sur les services num\u00e9riques (DST) aux plateformes comme Netflix, Amazon et Airbnb \u00e0 partir de 2026\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Office rwandais des recettes (RRA) a indiqu\u00e9 qu\u2019une taxe sur les services num\u00e9riques (DST) sera appliqu\u00e9e \u00e0 partir de 2026 aux plateformes multinationales telles que Netflix, Amazon et Airbnb.<\/p>\n","protected":false},"author":488,"featured_media":4000065365,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7529],"tags":[7605],"byline":[7717],"hashtag":[],"class_list":["post-39093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite-3","tag-homenews","byline-igihe"],"bylines":[{"id":7717,"name":"IGIHE","slug":"igihe","description":"","image":{"id":0,"url":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&f=y&r=g","alt":"Default avatar","title":"Default avatar","caption":"","mime_type":"image\/jpeg","sizes":[]},"user_id":393}],"contributors":[{"id":7717,"name":"IGIHE","slug":"igihe","description":"","image":{"id":0,"url":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&f=y&r=g","alt":"Default avatar","title":"Default avatar","caption":"","mime_type":"image\/jpeg","sizes":[]},"user_id":393}],"featured_image":{"id":4000065365,"url":"https:\/\/fr-images.igihe.com\/IMG\/logo\/net_cp-3.jpg","alt":"","caption":"","mime_type":"image\/jpeg","width":0,"height":0,"sizes":{"thumbnail":{"url":"https:\/\/fr-images.igihe.com\/IMG\/logo\/net_cp-3.jpg","width":1,"height":1},"medium":{"url":"https:\/\/fr-images.igihe.com\/IMG\/logo\/net_cp-3.jpg","width":1,"height":1},"medium_large":{"url":"https:\/\/fr-images.igihe.com\/IMG\/logo\/net_cp-3.jpg","width":1,"height":1},"large":{"url":"https:\/\/fr-images.igihe.com\/IMG\/logo\/net_cp-3.jpg","width":1,"height":1},"full":{"url":"https:\/\/fr-images.igihe.com\/IMG\/logo\/net_cp-3.jpg","width":0,"height":0}}},"_links":{"self":[{"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/posts\/39093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/users\/488"}],"replies":[{"embeddable":true,"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/comments?post=39093"}],"version-history":[{"count":0,"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/posts\/39093\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/media\/4000065365"}],"wp:attachment":[{"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/media?parent=39093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/categories?post=39093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/tags?post=39093"},{"taxonomy":"byline","embeddable":true,"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/byline?post=39093"},{"taxonomy":"hashtag","embeddable":true,"href":"https:\/\/new.igihe.com\/french\/wp-json\/wp\/v2\/hashtag?post=39093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}