Uganda levies VAT on non-resident e-services

Uganda has announced plans to levy its 18% VAT on non-resident providers of digital and electronic services to consumers. This includes: downloads or streaming media; apps; software; advertising services; SaaS services; cloud storage; websites; e-learning; betting; and broadcasting.

There is an annual VAT registration threshold of UGX 15million. After this, foreign providers will have to VAT register and complete monthly returns disclosing VAT collected and due.