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Uganda VAT compliance changes

  • Sep 7, 2011 | Richard Asquith

Uganda VAT compliance changes

The Uganda VAT law has been changed to increase the levy on services purchased from outside the country.

The reverse charge rules previously meant resident companies buying services or consulting services from non-resident enterprises could account for any VAT on the reverse charge mechanism. This included raising a self-assessment invoice for 18% VAT. This charge was shown as both and input and output in the VAT records, as so had no cash impact.

This procedure has now been withdrawn. This means local companies can no longer claim back any VAT incurred on imported services.

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 won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.