If your business sells digital services — software subscriptions, online courses, streaming, or e-commerce with cross-border customers — URA's Digital Services Tax (DST) rules likely apply to you, even if you've never thought of yourself as a "digital" company.

Who it actually affects

DST applies to non-resident digital service providers earning income from Ugandan consumers, and increasingly touches local businesses operating platforms with cross-border reach. If you invoice customers outside Uganda for digital products, it's worth a specific check — not an assumption either way.

Why this catches businesses off guard

Many businesses register for standard VAT and assume that covers digital income too. DST has its own registration and reporting requirements, and treating it as "already covered" is the most common way businesses end up non-compliant without realising it.

The safest move: don't guess whether DST applies to your specific revenue streams — get a straight answer before it becomes a filing gap.

How Frankmar Associates helps

We review your revenue streams against current DST rules, handle registration where it applies, and fold DST reporting into your regular filing calendar — so it's one more routine filing, not a surprise.