IS VAT CHARGEABLE ON SERVICES IMPORTED FROM ABROAD?
If the supplier of the service conducts business in Uganda and is registered for Value Added Tax, then VAT will have to be paid. If the service is supplied by a foreigner who is not registered for VAT in Uganda, then you must account for VAT yourself if you are registered for VAT in Uganda. WHEN DO I ACCOUNT FOR VAT ON THESE SERVICES? At the same time as you would account for the tax if you were supplying the goods or services in Uganda i.e. at the time the service is completed, or when the payment for the service is made, or when the invoice is received from the foreign supplier. IF I AM NOT REGISTERED FOR VAT IN UGANDA DO I HAVE TO ACCOUNT FOR VAT ON SERVICES SUPPLIED BY FOREIGN SUPPLIERS NOT REGISTERED FOR VAT IN UGANDA? The Commissioner General may require you to register for VAT and account for the tax if the value of the supplies you receive exceeds Shs.12.5 million in any 3 months period. HOW DO I CLAIM A VAT CREDIT FOR VAT I HAVE PAID ON SUPPLIES OF SERVICES? You must be regist
