Uganda VAT update

June 17th, 2018

The Uganda 2018/19 budget contains a range of VAT rule updates, including: VAT returns are due on 15thof the month following the reporting period end VAT exemptions have been extended to certain construction services Key taxpayers will be required to withhold VAT where their customers fail to properly VAT register. There will be a UShs 37.5 …


Uganda extends VAT net

June 27th, 2014

The 2015 Uganda Budget has been published this month, which includes a number of changes to the VAT regime. The following supplies are to be re-categorised as being liable to the standard 18% Ugandan VAT rate instead of being exempt or nil rated: hotel accommodation Non-life insurance premiums office computers and related software certain agricultural …


Uganda imposes VAT on hotels and water supplies

June 29th, 2013

The Ugandan government has recommended introducing VAT on hotel accommodation and water supplies.  The current VAT rate in Uganda is 18%. It is anticipated that there will also be a number of basic goods, such as flour, brought into the VAT regime, although Parliament will have to debate any changes first.  At this point, the …


Uganda VAT compliance changes

September 8th, 2011

The Uganda VAT law has been changed to increase the levy on services purchased from outside the country. The reverse charge rules previously meant resident companies buying services or consulting services from non-resident enterprises could account for any VAT on the reverse charge mechanism. This included raising a self-assessment invoice for 18% VAT. This charge …