On 22 April 2022, the Uganda Revenue Authority (URA) issued a public announcement regarding VAT registration and filing requirements for non-resident service suppliers. The announcement reminds non-resident persons supplying services in Uganda of the following:

• A non-resident person supplying services to a non-taxable person in Uganda makes a taxable supply in Uganda; and
• A non-resident person supplying services to a non-taxable person in Uganda is therefore required to:
  • charge VAT on the supply of services to a non-taxable person in Uganda; and
• file a quarterly return and pay on supplies made to all non-taxable persons in Uganda within 15 days from the end of each quarter.

For this purpose, a simplified online registration and return process for non-resident suppliers is available on the URA web portal (www.ura.go.ug). General instructions for registering or filing a return are provided in the announcement, including that non-resident suppliers must visit the eServices webpage and select Quarterly VAT Return for Non-Resident Service Providers. It is also noted that non-resident suppliers may appoint a tax agent or tax representative to fulfill their VAT obligations.