根据乌干达《增值税法》第349条的规定，对非居民个人在乌干达提供的电子服务需要征收增值税。

非居民个人向乌干达境内的人员提供电子服务，构成了非居民在乌干达境内进行应税供应的条件。该非居民必须登记增值税，根据《税务程序法典法》第16条要求，需要此非居民提交纳税申报，并按照表格说明乌干达境内交易的增值税。该申报表可在URA门户网站上获得。

未能登记和说明增值税将导致惩罚性税收和利息。

《增值税法》第16-5节将电子服务定义为在电信网络上或通过电信网络提供的以下任何服务：

1、网站、网络托管或远程维护程序和设备；

2、软件和软件更新；

3、图像、文本和信息（包括广告）；

4、访问数据库；

5、提供网上教育课程；

6、音乐、电影和游戏；

7、政治、文化艺术、体育、科学和其他广播和宣传活动，包括网络电视。

非居民可任命本地税务代表以执行上述规定。费用由此非居民承担。了解什么是非居民，请点击：如何区分居民纳税人和非居民纳税人。

♨️Value Added Tax on Electronic Services♨️

Value Added Tax on Electronic Services supplied in Uganda by Non-Resident Persons (The Value Added Tax Act, CAP 349).

Uganda Revenue Authority wishes to notify the general public and Non Resident Persons as follows:

Under Section 16 of the VAT Act, any Non-resident person who supplies electronic services to a non-taxable person present in Uganda, makes a taxable supply in Uganda. This non-resident person is required to register for VAT, file a return under Section 16 of the Tax Procedure Code Act, and account for VAT on the transactions supplied in Uganda in the form provided by the commissioner. The return form is available on the URA web portal, ura.go.ug.

Failure to register and account for VAT attracts penal taxes and interest as provided for under Section 65 of the VAT Act.

Section 16 (5) of the VAT Act defines electronic services to mean any of the following, when provided on or through a telecommunications network:

i.Websites, web-hosting or remote maintenance of programs and equipment;

ii.Software and the updating of software;

iii.Images, text and information (including advertising);

iv.Access to database;

v.Self-education packages;

vi.Music, films and games including games of chance; or

vii.Political, cultural artistic, sporting, scientific and other broadcasts and events including television.

A non-resident person may appoint a tax representative for purposes of effecting the above provisions. Please note that Commissioner General may, at the cost of non-resident, appoint another person to prepare and furnish the return on behalf of that person.

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