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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.

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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

공식 정부 링크: Uganda Revenue Authority (URA)

18.00%

전자 제품 및 서비스 부가가치세/판매세율

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

예

세무 ID 확인 필요

예

언제 등록해야 하나요?

After first sale

온라인 등록 가능

예 

현지 대리인 필요

필수 아님

등록 절차

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

과세 대상 디지털 및 전자 서비스 목록

Remote/electronic services 

벌금

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

등록 기준

기준치 없음

신고 간격

분기별

신고 마감일

15th day of the month following the reporting period

전자세금계산서 요구사항

예

기록 보관

5 years 

How-To Guides: Uganda SaaS VAT

1단계 기준점

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.

2단계 사업자 등록

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

단계: 3 TIN/VAT 번호

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

1단계 표준 세율

The standard rate in Uganda is 18%.

2단계 세율 계산식

세금 금액을 계산하려면 다음 공식을 사용하세요:

 

세금 금액 = 순 가격 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.

단계: 3 역외 과세 (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.

1단계 B2C 판매

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

2단계 B2B 판매

• 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.

단계: 3 송장 요구 사항

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

• 공급업체 이름 및 주소
• Date and Serial Number
• Customer Name & TIN (for B2B validation)
• 서비스 설명
• Value of Supply & VAT Amount

1단계 신고 주기

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

2단계 신고 마감일

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

단계: 3 제출

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).

단계: 4 기록 유지

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 솔루션: 간소화된 등록 및 재정 대리

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.

당사의 MoR 서비스에 대해 자세히 알아보세요.

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