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Uganda VAT on foreign e-services

  • Oct 27, 2019 | Richard Asquith

Uganda has clarified the requirements for foreign providers of digital services to levy 18% VAT on sales to local consumers. The services include: download media; apps; e-books; online newspapers and journals; SaaS; gaming; e-learning; membership to online clubs; and dating websites.

Non-resident providers must register with the Ugandan Revenue Authority. They are then required to file monthly VAT returns by the 15 day of the following month. Any VAT due must be settled by the following deadline.

It is not a requirement, only an option, to appoint a local VAT agent for the filings.

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.
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