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Uganda × Technology, Data & Cyber
Data, cyber and technology rules for running a digital business internationally. In Uganda, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Kampala · UgandaWONE Global Partner · Uganda
Tony Kiire is the Founding and Managing Partner of Diamond Advocates, where he leads the Technology, Innovation, and Intellectual Property Law practice. He is also the founder of Lawtech Associates and Consult, the comp…
Kampala · Tuesday 3 November
21:57
Local time
What the rules say in Uganda
From the Uganda market guide: the points that matter most for technology, data & cyber, each with the source it was checked against.
Essentials guide · Source-checked research64% of statements checked against a source23 checked against an official source14 checked against a secondary sourceChecked 2026-10-195 held back until checked against an official source9 topics include AI-written statements, not source-checkedNot yet professionally reviewed
The Uganda Revenue Authority operates the Electronic Fiscal Receipting and Invoicing Solution (EFRIS), and VAT-registered persons may claim input tax only on expenses supported by e-invoices or e-receipts.
The PwC tax administration summary notes that the authority regularly reminds taxpayers to comply with EFRIS; the 2026/27 tax amendments (PwC, Uganda - Corporate - Significant developments) set penalties of the higher of UGX 200,000 or double the tax due for failing to issue e-receipts or e-invoices.PwC Worldwide Tax Summaries · checked 2026-10-19The Data Protection and Privacy Act 2019 governs the processing of personal data in Uganda.
Applies to any person, institution or public body collecting or processing personal data in Uganda, or outside Uganda where the data relates to Ugandan citizens (section 1).Uganda Legal Information Institute (ULII) · checked 2026-10-19The Personal Data Protection Office, established under the National Information Technology Authority, Uganda (NITA-U) and reporting to its Board, enforces the Data Protection and Privacy Act 2019.
The office is not under the direction or control of any person or authority (section 5(3)).Uganda Legal Information Institute (ULII) · checked 2026-10-19Every person, institution or public body that collects or processes personal data must register with the Personal Data Protection Office.
Data Protection and Privacy Act 2019, section 29 (data protection register). Regulations were gazetted in March 2021; enforcement against unregistered organisations began in January 2022.Personal Data Protection Office · checked 2026-10-19A data collector, processor or controller based in Uganda that processes or stores personal data outside Uganda must ensure the destination country has adequate measures at least equivalent to the Act, or that the data subject has consented.
Uganda Legal Information Institute (ULII) · checked 2026-10-19Where a personal data breach is believed to have occurred, the data collector, processor or controller must immediately notify the National Information Technology Authority, Uganda, in the prescribed manner, and the Authority decides whether data subjects must be told.
Data Protection and Privacy Act 2019, section 23.Uganda Legal Information Institute (ULII) · checked 2026-10-19Read the full guide: Data protection and cyber
Scope
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Also in Uganda
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Cases
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Uganda.
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