EUDR and Uganda

Uganda is one of Africa's leading coffee exporters, and Europe buys most of the harvest. Coffee is one of the seven commodities of the EU Deforestation Regulation (EUDR). For coffee exported from Kampala to a European roaster, an operator established in the EU files a due diligence statement.

Uganda's coffee sector started early. National traceability registration for coffee farms began well before the application date. Uganda is therefore among the better-prepared origins. A group with its own EU company files its statements based on this registration. The group then receives the premium for compliant coffee itself.

What the EUDR asks for Ugandan coffee

For every coffee consignment, the operator proves that the farm plots have stayed free of deforestation since 31 December 2020. The coffee must also be produced in line with Ugandan law. Both points go into a due diligence statement in the EU information system.

Large and medium-sized companies apply these rules from 30 December 2026. Micro and small operators set up by 31 December 2024 start on 30 June 2027. Since the revision of December 2025, a single operator files: the company that first places the coffee on the Union market. The page on how the EU operator role works gives the complete rules.

Your own statements for Ugandan coffee

If a European roaster imports the coffee, the roaster is the operator, and the Ugandan exporter only supplies data. With a Dutch company (BV), the Ugandan group takes the operator role itself. It files its own statements from the national traceability registration and sells to roasters as a European supplier.

The May 2026 simplification helps coffee cooperatives and other groups of producers. Such a group maps all its member farms under one consolidated due diligence statement. That cuts the cost per farmer sharply.

With an Article 23 licence, your BV declares the import VAT on each coffee shipment in its periodic VAT return. That leaves more working capital for your coffee trade.

Checks, substance and tax for Ugandan groups

Uganda is outside the EU list of high-risk third countries. This is the list in Commission Delegated Regulation (EU) 2016/1675, as amended, in the version in force since 29 January 2026. Banks and notaries do the standard client checks under the Dutch anti-money laundering act (Wwft): identity, the ownership chain up to the ultimate beneficial owners (UBO) and the source of funds. These checks begin alongside the incorporation, so the planning stays realistic.

Substance, the real activity of your BV in the Netherlands, counts as well. The competent authority and the Tax Administration both check it. For tax, Uganda is outside the Dutch treaty list, so Dutch rules apply. The Netherlands and Uganda are negotiating a tax treaty in 2026.

Setting up your BV from Uganda

The Dutch notary incorporates the BV by deed, on the basis of your power of attorney. According to the status table of the Hague Conference on Private International Law (HCCH), Uganda is outside the Apostille Convention. A Ugandan power of attorney therefore goes through legalisation. The document check shows the exact steps for Uganda.

Once the Chamber of Commerce has registered the BV, it gets a VAT number and an EU customs number (EORI). It then registers in the EU information system as the operator for your coffee. More on incorporating from Uganda and on the other EU rules for your company.

Frequently asked questions

Which Ugandan exports fall under the EUDR?

Coffee is the main Ugandan commodity in scope. Some exporters also sell cocoa and timber, which are in scope as well.

Who files the due diligence statement for Ugandan coffee?

The company that first places the coffee on the Union market files it. If a European roaster imports the coffee, the roaster files. A Ugandan group with its own Dutch BV as importer files the statement itself, with the data of the national traceability registration.

How prepared is Uganda for the EUDR?

Uganda started national traceability registration for coffee farms before the application date. It is therefore one of the better-prepared origins. Exporters who buy from registered farms meet the EUDR rules with less work.

Is there a tax treaty between the Netherlands and Uganda?

Uganda is outside the Dutch treaty list (Rijksoverheid, overview of 1 October 2026), so Dutch rules apply: 15% Dutch dividend withholding tax and a standard withholding tax of zero on interest and royalties. The two countries are negotiating a tax treaty in 2026. Your ownership structure is based on today's rules, and the written advice follows the treaty talks.