Uganda to introduce VAT on electronic services

7 January 2019

Uganda is proposing to introduce VAT at 18% on the provision of electronic services in the country by non-resident companies.

At present, foreign businesses providing digital services in Uganda do not have to charge VAT on their sales. However, in an effort to remove the unfair advantage that this gives to non-resident companies over Ugandan resident providers, the Ugandan government is proposing to implement VAT at 18% on these types of transactions.

If introduced, this new tax will be subject to a UGX 15 million threshold (approx. £3,200) and will apply to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.

LATEST NEWS

Ireland increases the VAT rate applied on...

The Irish government has confirmed that from 1 January 2026, the VAT rate will increase from 9% to the standard rate of 21% for: Accommodation...

SEE MORE
VAT news
LATEST NEWS

UPDATE: Philippines proposes to apply VAT on e-services

During May 2024, the Philippines Senate voted in favour in a second reading of Bill No. 2528 imposing VAT on foreign providers of digital services to...

SEE MORE
VAT news
LATEST NEWS

EU yet to reach an agreement on VAT in the digital age...

During May 2024, the Economic and Financial Affairs Council (ECOFIN) failed to reach agreement on the EU Commission’s proposed changes to VAT rules included...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.