Uganda extends VAT net

Fri 27th Jun 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 goods
  • certain basic foods
  • plant, machinery and equipment for the public sector and agriculture