OrbitaxOrbitax

Uganda Issues Notice on VAT Requirements for Non-Resident Electronic Service Providers

|Approved Changes|Uganda
Uganda

On 24 October 2019, the Uganda Revenue Authority issued a public notice that clarifies the VAT requirements for non-resident suppliers of electronic services in Uganda. In general, where a non-resident supplies electronic services to non-taxable persons, the place of supply is considered in Uganda. If the amount of supplies exceeds UGX 37.5 million in a three-month period (UGX 150 million annua…

Continue Reading