Tasa de impuestos por región Uganda

Selecciona una región

La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

Uganda levies a standard 18% Value Added Tax (VAT) on the supply of goods and services, administered by the Uganda Revenue Authority (URA). While domestic companies must register once their annual taxable turnover hits UGX 150 million, non-resident suppliers of remote and electronic business-to-consumer (B2C) services face a strict “first-sale” rule, meaning they are required to register under a simplified online regime from their very first transaction.

Imagen de mosaico

Uganda

Uganda applies a Value Added Tax (VAT) at 18% on the supply of most goods and services. Non-resident suppliers of remote/electronic services to non-taxable persons in Uganda must register and file quarterly VAT returns. T

Enlace oficial del gobierno: Uganda Revenue Authority (URA)

18.00%

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

Tax applicable for

B2B and B2C

Mecanismo de inversión del sujeto pasivo para ventas B2B

Sí

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

After first sale

Posibilidad de registro en línea

Sí 

Se necesita representante local

No obligatorio

Procedimiento de registro

Register with URA; non-residents use dedicated non-resident digital service registration via URA web portal

Lista de servicios digitales y electrónicos sujetos a impuestos

Remote/electronic services 

Sanciones

Late payment penalty: 2% per month, compounded, on unpaid VAT on non-exempt imported service

Umbral de registro

Sin umbral

Frecuencia de presentación

Trimestral

Fecha límite de presentación

15th day of the month following the reporting period

Requisitos de facturación electrónica

Sí

Mantenimiento de registros

5 years 

How-To Guides: Uganda SaaS VAT

Paso: 1 Umbral

Effective July 1, 2018, Uganda requires non-resident vendors of digital services to consumers (B2C) in Uganda to register for and collect VAT if their sales exceed UGX 150 million in a 12-month period.

 

Uganda recently made amendments to its VAT regime as part of a broader 2021-22 Budget measures, which introduces a separate quarterly return filing for services provided by non-residents, including digital services.

 

On July 7, 2022, the Uganda Revenue Authority issued a notice reminding non-resident digital services providers that they are required to register for VAT.

Paso: 2 Registro de empresas

Register online via the Uganda Revenue Authority (URA) portal using the simplified registration framework for non-resident service providers.

Paso: 3 Número TIN/IVA

Upon registration, you will be issued a Tax Identification Number (TIN).

Paso: 1 Tasa Estándar

The standard rate in Uganda is 18%.

Paso: 2 Fórmula de la Tasa

Para calcular sus montos de impuestos, utilice la siguiente fórmula:

 

Importe del Impuesto = Precio Neto x 18%

 

Note: A separate 5% Digital Services Tax (DST) on gross revenue may apply to the company’s income, but VAT is the tax collected from the customer.

Paso: 3 Inversión del Sujeto Pasivo (B2B)

Yes. The supply of electronic services to a VAT-registered person in Uganda (B2B) is subject to the Reverse Charge Mechanism. The non-resident supplier does not charge VAT if the buyer provides a valid TIN.

Paso: 1 Ventas B2C

You must charge 18% VAT on all digital services supplied to non-taxable persons (consumers) in Uganda.

Paso: 2 Ventas B2B

• Registered Buyer: Do not charge VAT. The buyer accounts for the tax via reverse charge. You must validate the customer’s TIN.

• Unregistered Buyer: Treat as a B2C transaction and charge 18% VAT.

Paso: 3 Requisitos de Facturación

Non-residents are exempt from the local EFRIS (Electronic Fiscal Receipting) system but must issue a commercial invoice/receipt containing:

• Nombre y dirección del proveedor
• Date and Serial Number
• Customer Name & TIN (for B2B validation)
• Descripción de los servicios
• Value of Supply & VAT Amount

Paso: 1 Intervalo de presentación

File the VAT return Quarterly (specifically for non-resident electronic service providers).

Paso: 2 Fecha límite de presentación

Returns must be submitted by the 15th day of the month following the end of the quarter (e.g., April 15 for Q1).

Paso: 3 Presentación

File the “Quarterly VAT Return for Non-Resident Service Providers” via the URA Web Portal. Payments can be made via bank transfer using a PRN (Payment Registration Number).

Paso: 4 Mantenimiento de registros

Maintain records for a minimum of 6 years (VAT Act requirement).

• Uganda Revenue Authority (URA) – eServices
• URA Public Notice on VAT for Non-Residents (PDF)
• VAT Act Cap 349 (Section 16)

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating Uganda’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

Preguntas frecuentes

¿Abrumado por el cumplimiento del impuesto sobre las ventas de SaaS?

Nuestro equipo de expertos en impuestos SaaS está aquí para ayudarlo. Contáctenos hoy para una consulta gratuita.

Habla con un experto
Imagen de mosaico
es_ESEspañol
en_USEnglish pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어 es_ESEspañol