按地区划分的税率 乌干达

常见问题解答

• What are the basics of SaaS sales tax for businesses in Uganda?

  Uganda’s VAT applies to SaaS at 18%. Non-resident registration threshold: UGX 150.000.000 (domestic); no threshold for non-resident suppliers of remote/electronic services to non-taxable persons. Returns are filed monthly (general vat); quarterly (non-resident digital services), with the deadline: By the 15th of the month following the reporting month (general VAT); per URA non-resident schedule. Record-keeping: Generally 5 years per Uganda VAT Act; input tax credits must be claimed within 6 months of invoice date. E-invoicing: Yes — Electronic Fiscal Receipting and Invoicing Solution (EFRIS) — VAT-registered persons may only claim a tax credit on expenses supported by e-invoices or e-receipts. Consulting a qualified tax professional is strongly recommended.

• SaaS公司如何在不同地区遵守销售税法规？

  跨境运营的SaaS公司应研究客户所在各司法管辖区的具体增值税、商品及服务税或销售税规定。确定各司法管辖区数字服务的应税性、监控注册门槛、在需要时进行注册以及详细记录客户所在地信息至关重要。建议使用自动化税务合规软件（具备最新的税率表和电子发票支持）以及经验丰富的国际间接税税务专业人士来管理跨境义务。

• How does customer location affect SaaS sales tax obligations in Uganda?

  Customer location is decisive for Uganda tax obligations. If the customer is located in Uganda, the supplier charges 18% on B2C sales. For B2B sales, the reverse charge mechanism applies: the Uganda-based business customer self-accounts for the tax, so the foreign supplier does not collect it. Customers located outside Uganda are generally not subject to local tax on the supply. Accurate capture of customer location and business status (resident vs non-resident, B2B vs B2C) is essential for correct invoicing and reporting.