Ugandan Revenue Authority proposes DST turnover tax on income from digital services generated by non-residents Uganda is considering the introduction of a 5% levy on the gross digital services income received by non-resident providers from local consumers. This would be in addition to Uganda 18%
April 2023 – proposal to extend VAT on non-resident providers of digital services The Ugandan Finance Ministry has proposed (Tax Amendment Bills 2023) extending the July 2022 existing VAT liabilities on non-resident marketplaces. This would involve shifting the place of supply to Uganda. There will
Large taxpayers must live report sales invoices to tax authorities The Ugandan tax authority URA has introduced mandatory real-time e-invoicing and receipt reporting from 20 June 2022. This applies to businesses with annual sales in excess of UGX 2 billion and / or more than
Uganda confirmed the VAT obligations for non-resident suppliers of B2C electronic or digital services from July 2018. This includes the obligation to VAT register once over the threshold of UGX 150m, but no requirement to appoint a fiscal representative. The current VAT rate in Uganda
