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
Non-resident e-service providers confirmed liable to VAT 1 July 2022; provided with new registration and returns portal The URA has confirmed that non-residents should now be register and reporting VAT on sales to Ugandan consumers. The Uganda Revenue Authority was originally given powers to impost
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
