On 24 October 2019, the Uganda Revenue Authority issued a public notice that clarifies the VAT requirements for non-resident suppliers of electronic services in Uganda. In general, where a non-resident supplies electronic services to non-taxable persons, the place of supply is considered in Uganda. If the amount of supplies exceeds UGX 37.5 million in a three-month period (UGX 150 million annually), the non-resident supplier is required to register for and charge VAT on their supplies at the …