Belastingtarief per regio Oeganda

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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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Oeganda

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

Officiële overheidslink: Uganda Revenue Authority (URA)

18.00%

BTW/Verkoopprijs voor e-producten en -diensten

Tax applicable for

B2B and B2C

Verleggingsregeling voor B2B-verkopen

Ja

Btw-nummer validatie vereist

Ja

Wanneer moet u zich registreren

After first sale

Online registratie mogelijk

Ja 

Lokale vertegenwoordiger vereist

Niet verplicht

Registratieprocedure

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

Lijst van digitale en elektronische diensten die belastbaar zijn

Remote/electronic services 

Boetes

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

Registratiedrempel

Geen drempel

Indieningsinterval

Per kwartaal

Indienen deadline

15th day of the month following the reporting period

Vereisten voor e-facturatie

Ja

Bewaarplicht

5 years 

How-To Guides: Uganda SaaS VAT

Stap: 1 Drempel

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.

Stap: 2 Bedrijfsregistratie

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

Stap: 3 TIN/BTW-nummer

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

Stap: 1 Standaardtarief

The standard rate in Uganda is 18%.

Stap: 2 Tarief Formule

Om uw belastingbedragen te berekenen, gebruikt u de volgende formule:

 

Belastingbedrag = Netto prijs 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.

Stap: 3 Verleggingsregeling (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.

Stap: 1 B2C verkopen

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

Stap: 2 B2B verkopen

• 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.

Stap: 3 Factuurvereisten

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

• Naam leverancier & Adres
• Date and Serial Number
• Customer Name & TIN (for B2B validation)
• Beschrijving van de diensten
• Value of Supply & VAT Amount

Stap: 1 Indieningsinterval

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

Stap: 2 Indieningstermijn

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

Stap: 3 Indiening

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).

Stap: 4 Boekhouding

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 Oplossing: Vereenvoudigde Registratie & Fiscale Vertegenwoordiging

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.

Lees meer over onze MoR-diensten.

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