The verdict in three sentences
A commission collected without a proper invoice exposes you to a dispute and a tax reassessment. In Kampala in 2026, the referral partner must issue an invoice or fee note stating the referred contract, the calculation base, the applied rate and the 18 % VAT if registered. Properly invoiced, the commission is secured, deductible for the agency and defensible before the tax authority.
Mandatory fields on a commission invoice
A referral invoice isn't a mere payment request: it's an accounting document. It identifies the source contract, the base, the rate and the VAT. Omitting a field can invalidate the invoice or trigger a rejection.
| Field | Expected content | Why |
|---|---|---|
| Issuer / client identity | Name, tax ID, address | Legal validity |
| Referred contract reference | Deal number and date | Trace the base |
| Commission base | Contract amount excl. tax | Verify the calc |
| Applied rate | 15 %, 12 %, 10 % or 8 % | Justify the amount |
| VAT | 18 % if registered | Tax obligation |
| Payment terms | Wave/OM, deadline, account | Collection |
The per-pole calculation with VAT
The rate depends on the referred pole. Here are the 2026 amounts on typical tickets, with 18 % VAT for a registered referrer. The commission is calculated on the signed contract's pre-tax amount.
| Referred contract | Ticket excl. tax | Rate | Commission excl. tax | VAT 18 % | Invoice total |
|---|---|---|---|---|---|
| Starter showcase | 250,000 FCFA | 15 % | 37,500 FCFA | 6,750 FCFA | 44,250 FCFA |
| Growth showcase | 500,000 FCFA | 15 % | 75,000 FCFA | 13,500 FCFA | 88,500 FCFA |
| Starter e-commerce | 2,000,000 FCFA | 12 % | 240,000 FCFA | 43,200 FCFA | 283,200 FCFA |
| Starter marketplace | 3,000,000 FCFA | 10 % | 300,000 FCFA | 54,000 FCFA | 354,000 FCFA |
| Standard institutional | 5,000,000 FCFA | 8 % | 400,000 FCFA | 72,000 FCFA | 472,000 FCFA |
The Kolonell referral partner programme and its invoicing
Kolonell's rates are fixed and documented: 15 % + 5 % recurring on showcase, 12 % e-commerce, 10 % marketplace, 8 % institutional. Each commission comes with a clear statement, which simplifies issuing your invoice. The 5 % recurring on maintenance is invoiced monthly, for as long as the client stays active: a flow to track in a dedicated table. Invoicing cleanly turns a one-off referral into traceable, defensible income.
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Mini case study
Sarah, a referrer in Kampala, refers an e-commerce store at 2,000,000 FCFA. Her commission at 12 % = 240,000 FCFA excl. tax. VAT-registered, she invoices 240,000 + 43,200 (18 %) = 283,200 FCFA. She issues the invoice when the client's deposit is collected, receives payment via Wave, and archives the source contract, the invoice and the payment proof. She also opens a recurring tracking line: 5 % of 60,000 FCFA maintenance = 3,000 FCFA/month, invoiced at the start of each month while the site is maintained.
FAQ
Invoice on signing or on client collection? The healthy practice is to issue when the client's deposit (often 50 %) is collected, to align your payment with the contract's real cash flow. State it in your referral agreement.
Must I charge VAT in Kampala? Only if registered (above the threshold or by election). Below it, you issue a fee note without VAT, but always with identity and contract-reference fields.
How long to keep the documents? An order of magnitude of 10 years for accounting and tax records. Archive the source contract, invoice and Wave/OM payment proof for each commission.
How to track the 5 % recurring? Keep a per-client table: maintenance amount, 5 % due, invoice date, collection status. This passive flow is invoiced monthly for as long as the client stays active.
What's the risk without an invoice? A dispute over the amount due, the inability to prove income, and a reassessment if the authority reconstructs undeclared receipts. The invoice protects the referrer as much as the agency.
Let's talk about your project. Join the Kolonell referral programme and invoice your commissions cleanly from the very first contract in Kampala. WhatsApp +221 77 596 93 33.
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
