UGANDA: From November 2021, non-resident companies can register and file VAT on electronic services from a special portal.

The non-resident companies providing electronic services to consumers in Uganda need to register for VAT in Uganda. A special portal for non-resident electronic service providers to register and file VAT goes live in November 2021. The threshold of sales in Uganda totaling to 150 million UGX in a twelve-month period does apply.

Section 16(2)(d) of the VAT Act provides that a supply of services shall take place in Uganda if the recipient of the supply is not a taxable person and the services are electronic services delivered to a person in Uganda at the time of supply.

Section 16(5)(a) of the VAT Act defines “electronic services” to include the following, when provided or delivered remotely:

• websites, web-hosting or remote maintenance of programs and equipment;
• software and the updating of software;
• images, text and information;
• access to databases;
• self-education packages;
• music, films and games including games of chance; or
• political, cultural, artistic, sporting, scientific and other broadcasts and events including television.

Source: ura.go.ug