July 8 2022

Tax Authority Reminds Non-Resident Suppliers of Digital Services to Register for VAT and File Returns

Source: IBFD Tax Research Platform News

The Uganda Revenue Authority has reminded non-resident suppliers of digital services to non-taxable persons in Uganda to charge VAT on their supplies, file quarterly returns and make payments within 15 days from the end of each quarter. This is a follow up to previous communications by the URA.

All non-resident suppliers of electronic services are expected to:

  • have registered for VAT online by 1 July 2022; and
  • file a quarterly tax return online and pay VAT charged for the first quarter of the financial year by 15 October 2022.

The simplified system for registration, online filing of VAT returns and payment of VAT is accessible through the URA web portal.

This news was announced by the URA through a public notice dated 7 July 2022.