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

Canada - British Columbia PST applied on digital...

From April 2021, the Canadian province of British Columbia imposed Provincial Sales Tax (PST) at 7% on income earned by non-resident providers of e-services...

SEE MORE
LATEST NEWS

Singapore to introduce GST on e-commerce imports

From 1 January 2023, the Singaporean government confirmed that it will introduce a Goods and Service Tax (GST) on imported sales of goods and non-digital...

SEE MORE
LATEST NEWS

Thailand to implement VAT on digital services from...

From September 2021, Thailand has confirmed it will introduce VAT at 7% on sales of electronic services by non-resident providers to consumers in the...

SEE MORE

Gated Content

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