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Uganda levies VAT on non-resident e-services

  • VAT
  • 20 December 2018 | Richard Asquith

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.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.