Uganda VAT on foreign e-services

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.