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 s…