Is there a free VAT/GST threshold for foreign digital sellers?

Yes — UGX 300,000,000 (engine approximation). Proposed in

Is a local tax representative mandatory?

No for URA non-resident DSP registration

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Africa · Uganda

Uganda: VAT on digital services

Flag and locator map are self-hosted static assets (flag-icons MIT; Natural Earth public domain). Attribution.

Not supported by the free-threshold API · Local term: VAT

Last verified: 2026-10-29

Non-resident suppliers of electronic services to non-VAT-registered Ugandan consumers must register with URA when taxable supplies meet the VAT registration threshold. The VAT (Amendment) Act 2026 raised the s.7 threshold from UGX 150 million to UGX 300 million from 1 July 2026. Charge 18% VAT; quarterly filing for non-residents. VAT-registered Ugandan business customers generally reverse-charge

Not supported by the free-threshold API: why

Free-threshold row proposed in

Spot a mistake in Uganda’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (VAT)

Free threshold?: Yes — Free-threshold row proposed in
Amount / measure: UGX 300,000,000
Registration when sales into the jurisdiction reach UGX 300,000,000. calendar year approximates rolling 12-month tests where applicable
Window: Calendar year
Standard rate: 18.0%
VAT 18% on electronic services to non-VAT-registered consumers
Who must register: Non-resident digital / electronic service providers to non-VAT-registered persons in Uganda
Evidence of location: Ugandan non-VAT-registered consumer. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
Invoicing: Charge 18% VAT on B2C once registered
Filing: Quarterly VAT within 15 days after quarter-end; nil returns when no B2C. B2B transaction CSV by day 21 after quarter-end
Effective: URA non-resident digital service provider registration
Authority: Uganda Revenue Authority (URA)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — Free-threshold row proposed in

How to register

Self-register online?: Yes — URA portal path for Non-Resident Digital Service Providers (TIN application). No Ugandan local representative is required for this DSP registration
Resident representative / fiscal agent: Not required for URA non-resident DSP registration (URA page)
Regime: URA Non-Resident Digital Service Providers registration (TIN) for electronic services to non-VAT-registered Ugandan consumers

Steps (in order)

Confirm electronic services to non-VAT-registered Ugandan consumers
Register on the URA portal as a non-resident digital service provider and obtain a TIN — https://ura.go.ug/en/domestic-taxes/tin-application/non-resident-digital-service-providers-registration/
Submit company details and any supporting documents the URA form lists
Charge 18% VAT; file and pay quarterly within 15 days after quarter-end

Documents

URA non-resident DSP registration form — Completed on the URA portal
Company details / incorporation evidence — As required on the URA checklist

Official processing time: URA does not publish an English service-level time for non-resident DSP TIN approval on the page reviewed as of 2026-10-29
Official fees: No URA registration fee summarised on the English DSP page reviewed; agent fees are commercial
Portal: https://ura.go.ug/en/domestic-taxes/tin-application/non-resident-digital-service-providers-registration/
Local bank account: Not specified as mandatory in official English guidance as of 2026-10-29; remittances follow URA payment instructions (UGX)
Filing frequency: Quarterly. File/pay within 15 days after quarter-end
Payment currency: UGX
Input VAT recovery: Simplified digital regimes typically remit output tax only; confirm with URA / adviser
Portal language: English URA pages
Penalties: URA may assess tax, interest and penalties for non-compliance; exact English schedule not summarised on the DSP page as of 2026-10-29

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Uganda — Member firm

Official sources

URA — Non Resident Digital Service Providers Registration
URA — digital economy revenue collection
ULII — VAT (Amendment) Act, 2026 (threshold UGX 300m from 1 Jul 2026)

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: Yes — UGX 300,000,000 (engine approximation). Proposed in
Is a local tax representative mandatory?: No for URA non-resident DSP registration
What rate applies?: 18% VAT
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice