July 2025 5% DST to be replaced by 15% Withholding Tax Uganda is the latest country to propose retiring its Digital Services Tax on foreign suppliers of digital services. This comes as US DST review progresses with the threat of trade tariffs for jurisdictions that
July 2023: extension of scope of services subject to VAT Uganda’s VAT has been amended to extend the scope of digital services subject to VAT – THE VALUE ADDED TAX (AMENDMENT) ACT, 2023. Non-resident e-service providers have been liable to charge and collect VAT for
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
