- Uganda implemented VAT regulations for digital services on July 1, 2021
- VAT is charged at a standard rate of 18% for digital services in Uganda
- Taxable digital services include streaming, software, online advertising, and e-learning platforms
- Non-resident providers must register for VAT if annual turnover exceeds UGX 150 million
- VAT returns must be filed quarterly, even if no taxable supplies were made
- Challenges for non-resident providers include accurate reporting and determining consumer location
- VAT payments must be made electronically through approved platforms
- Compliance with these laws can have financial implications for businesses, especially smaller suppliers.
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
