Can I Claim Internet, Phone and Airtime as a Business Expense in Uganda?
Yes for the business share. Data bundles, airtime and internet used for the business are deductible; private use is not.
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What Uganda Revenue Authority (URA) says
Only expenses incurred in producing business income are deductible. Where a line or bundle is used privately too, claim the business share. Where the supplier must use EFRIS, the cost is deductible for income tax and the VAT recoverable only with an EFRIS e-invoice or e-receipt. Ask for the fiscal document number before you pay. When the supplier issues an EFRIS e-invoice or e-receipt, keep its fiscal document number (FDN) with the bill. Finn asks for it on purchases, because without it the cost may not be deductible and the VAT may not be recoverable.
When you can claim
- Office internet
- Business phone lines and airtime
- Mobile data for staff on business
- Bulk SMS for customers
- Internet at a branch or site office
- Phones issued to staff for work
- Toll-free or customer service lines
- Mobile money fees for paying the telecom bill
- Video call and messaging plans used to talk to clients
When you cannot claim
- Personal airtime of the owner
- Family phones paid by the business
- Data bundles bought for private streaming
- Phones bought for family members
Good to know
Pro tip: Buy airtime for staff through a business account with an EFRIS receipt rather than by scratch cards. Ask your provider for one monthly bill for all staff lines. It is easier to match and to support than many small top-ups.
Important: Airtime bought for staff may be a benefit to the employee; ask your payroll adviser. Keep the business share the same from month to month unless the way the line is used changes, and write down how it was worked out.
Related expenses
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AccountsOS automatically categorises expenses with Uganda Revenue Authority (URA)-aware rules and tells you exactly what is claimable.
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