- E-invoicing in Uganda led to a 43% reduction in reported purchases and a nearly 150% increase in reported VAT liabilities among affected firms.
- The increase in VAT due is mainly from reduced input VAT claims and a decline in negative VAT liabilities carried forward.
- Despite these changes, many firms still have negative VAT liabilities due to large stocks of input VAT credits.
- Firms reduced reported sales by 39%, suggesting some are suppressing sales to evade taxes.
- E-invoicing has increased the number of taxpayers filing VAT declarations, bringing new VAT payers into the tax system.
Source: wider.unu.edu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Uganda"
- Uganda Proposes Major Tax Law Amendments for 2026/2027 Financial Year
- Government Proposes 30% Levy on Secondhand Clothes, New Excise and Withholding Taxes in 2026 Bills
- Uganda’s e-invoicing success story: 150% compliance surge
- Parliament Rejects Imported Software Tax, Passes VAT Bill with Hotel Investment Incentives
- Uganda’s Digital Services Tax Remains: Why Widespread Confusion Persists After 2025 Law Change
