Uganda extends VAT net

The 2015 Uganda Budget has been published this month, which includes a number of changes to the VAT regime.

The following supplies are to be re-categorised as being liable to the standard 18% Ugandan VAT rate instead of being exempt or nil rated:

• hotel accommodation
• Non-life insurance premiums
• office computers and related software
• certain agricultural goods
• certain basic foods
• plant, machinery and equipment for the public sector and agriculture