Ugandan Revenue Authority passes DST turnover tax on income from digital services generated by non-residents Uganda’s Parliament passed the introduction of a 5% levy on the gross digital services income received by non-resident providers from local consumers. This is in effect from 1 July 2023.
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
