On 22 April 2022, the Uganda Revenue Authority (URA) issued a public announcement regarding VAT registration and filing requirements for non-resident service suppliers. The announcement reminds non-resident persons supplying services in Uganda of the following:
- A non-resident person supplying services to a non-taxable person in Uganda makes a taxable supply in Uganda; and
- A non-resident person supplying services to a non-taxable person in Uganda is therefore required to:
- charge VAT on the supply of services to a non-taxable person in Uganda; and
- file a quarterly return and pay on supplies made to all non-taxable persons in Uganda within 15 days from the end of each quarter.
Source Orbitax
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