VAT Registration In Uganda
A value-added tax, known in some countries as a goods and services tax, is a type of tax that is assessed incrementally. It is levied on the price of a product or service at each stage of production, distribution, or sale to the end consumer. A Value-Added Tax (VAT) is a consumption tax assessed on the value added in each production stage of a good or service. Every business along the value chain receives a tax credit for the VAT already paid. The end consumer does not, making it a tax on final consumption.
Requirements For VAT registration in Uganda
Internet connection
Computer with MS Excel installed
Printer
TIN (Register if you don’t have one).
Process For VAT registration in Uganda
Log on to your state VAT website and click on the registration tab. Add information and attach documents as request for your company. You may be allocated a temporary VAT registration number. Once the verification is done you will be allocated your Permanent VAT registration number.
Without an active TIN number – Begin by downloading TIN and VAT application forms i.e DT1001 and DT1011. Upload back the forms and as well take the hard signed copies to any nearest URA branch office. Your application will be evaluated and approved, you will be issued both at once.
With working TIN Number – Begin by logging into your TIN using your account credentials and follow the below procedures.
Click E-Registration under e-Services.
Click on E-Registration Amendment for Non-Individual.
Checkbox for VAT – NEW registration.
Fill in all required details and click Submit.
Once you submit the form successfully, a new page with acknowledgment details will show up, and which you should print out. That is all, you can take your printed acknowledgment paper to any URA branch office and see what next. Your VAT registration will apply.
Applying For VAT Certificate In Uganda
Go to www.ura.go.ug and log in to your account with your TIN and password.
Under Application Details,Select Application type from the drop down.
Enter your Tax payer Identification Number (TIN)
Select period of exemption from the drop down menu.
Purpose For VAT Registration In Uganda
VAT registered businesses add VAT to their sales invoices and can reclaim any VAT included in the items they have bought. If you are not VAT registered you still have to pay the VAT on your purchases but are unable to reclaim it.
Cost For VAT Registration In Uganda
The annual threshold for VAT registration is UGX 150 million.
The standard rate of VAT is 20%. Certain items are charged at lower rates, for example children’s clothing is charged at the rate of 0% whereas household fuel, for example gas and electricity is charged at the reduced rate of 5%.
Period For VAT Registration In Uganda
You should get a VAT registration certificate within 30 working days, though it can take longer.
After VAT Registration In Uganda
Once your business is registered for VAT, then it has to charge VAT on all the taxable sales it makes to its customers. The VAT you charge to your customers is called ‘output VAT’. You can use our VAT calculator to work out how much output VAT you should charge.
If you work in retail, for example, and you put a price tag on your goods, then you include the VAT in the price of the product. When the customer buys the product, they pay for the cost of their goods and the VAT.
Advantages For VAT Registration In Uganda
With a tax based on consumption rather than another variable, VAT provides a stable revenue source as a consistent tax. Another popular form of taxation is income tax, which varies based on an individual’s personal income. However, a VAT system implements a similar tax percentage on various items.
Disadvantages For VAT Registration In Uganda
Some of your suppliers may not be VAT Registered, so you’re unable to claim back the VAT on purchases from them.
You may find that you’re left with a large VAT bill if you regularly generate more VAT than what you’re able to reclaim.
Work For VAT Registration In Uganda
Value-Added Tax, or VAT, is a tax imposed on goods and services. It’s a consumption tax similar to a sales tax, but instead of being collected at the final sale and charged entirely to the customer, it’s levied along the way.
You do not have to have a turnover in excess of the VAT threshold to register for VAT as anyone can apply on a voluntary basis. If you would like to voluntarily apply to VAT it may be worth remembering that if you are self-employed, it will be you as an individual who will be registered for VAT and not your business.
Failing to register for VAT with when you should have done means that you’ll face penalties. The fine is worked out based on how much VAT you owe as well as how late you were registering. The VAT that you owe from the point of registration will be added to your penalty, to being late can get expensive!
Office Location For VAT Registration In Uganda
Head Office
| Head office Address | : | Plot M193/M194, Nakawa Industrial Area, P.O.Box 7279, Kampala, Uganda |
| Contact Number | : | (256) 800117000 |
| Office Name And Address | Contact Details |
|---|---|
| ARUA PLOT 1 BAT VALLEY CLOSE, ARUA TOWN Email : services@ura.go.ug Contact Number : 0717440975 | |
| BUSHENYI BUSHENYI BLOCK 14, PLOT 199 IGARA- ISHAKA TOWN Email : services@ura.go.ug Contact Number : 0717442043 | |
| BUSIA Plot 23, Majanji Road Email : services@ura.go.ug Contact Number : 0717442017 | |
| CBD LIAISON OFFICE Plot 17/19, Kampala Road, Diamond Trust Building, GROUND FLOOR Email : services@ura.go.ug Contact Number : 0717440365 | |
| CENTRAL SERVICE OFFICE PLOT M 193/4 NAKAWA INDUSTRIAL AREA, URA TOWER, UPPER GROUND FLOOR Email : services@ura.go.ug Contact Number : 0717440216 | |
| ENTEBBE PLOT 24 GOWERS ROAD FRV 450, FOLIO 20, ENTEBBE MUNICIPALITY Email : services@ura.go.ug Contact Number : 0717440273 | |
| FORT PORTAL PLOT 4, RUHANDIKA STREET Email : services@ura.go.ug Contact Number : 0717440634 | |
| GULU PLOT 26, LABWOR ROAD, GULU MUNICIPAL Email : services@ura.go.ug Contact Number : 711910740 | |
| HOIMA PLOT 48, KITARA COURTS BUILDING, HOIMA MUNICIPALITY Email : services@ura.go.ug Contact Number : 0714224410 | |
| IGANGA PLOT 120, MAIN STREET, IGANGA TOWN Email : services@ura.go.ug Contact Number : 0717440587 | |
| JINJA Plot 2A, Spare Road /Nadiope Junction Email : services@ura.go.ug Contact Number : 0717440916 | |
| KABALE PLOT 92, LRV 284, FOLIO 18, MBARARA ROAD Email : services@ura.go.ug Contact Number : 0782117134 | |
| KAMPALA EAST PLOT M 193/4 NAKAWA INDUSTRIAL AREA,URA TOWER, UPPER GROUND FLOOR Email : services@ura.go.ug Contact Number : 0717440819 | |
| KAMPALA METRO PLOT M 193/4 NAKAWA INDUSTRIAL AREA,URA TOWER, UPPER GROUND FLOOR Email : services@ura.go.ug Contact Number : 0717440564 | |
| KAMPALA MV REGISTRATION UNIT PLOT M 193/4 NAKAWA INDUSTRIAL AREA, NIP BUILDING Email : services@ura.go.ug Contact Number : 0717442737 | |
| KAMPALA NORTH DTB BWAISE BOMBO RD Email : services@ura.go.ug Contact Number : 0717442033 | |
| KAMPALA SOUTH FINANCE TRUST BANK KATWE Email : services@ura.go.ug Contact Number : 0717440690 | |
| KASESE PLOT 56, RWENZORI ROAD, KASESE TOWN Email : services@ura.go.ug Contact Number : 0772641192 | |
| KITGUM PLOT 197, UHURU ROAD, KITGUM TOWN Email : services@ura.go.ug Contact Number : 0717440956 | |
| KOBOKO PLOT 10, MOYO ROAD, KOBOKO TOWN COUNCIL Email : services@ura.go.ug Contact Number : 0717442119 | |
| LARGE TAXPAYERS OFFICE PLOT M 193/4 NAKAWA INDUSTRIAL AREA,URA TOWER, 7TH FLOOR Email : services@ura.go.ug Contact Number : 0717440196 | |
| LIRA PLOT NO.5-7, CITADEL TOWERS, 3RD FLOOR, OBOTE AVENUE, LIRA MUNICIPALITY Email : services@ura.go.ug Contact Number : 0717442033 | |
| MASAKA PLOT 27, KAMPALA ROAD, MASAKA Email : services@ura.go.ug Contact Number : 0702805487 | |
| MASINDI PLOT 17/19, MASINDI PORT BELL ROAD Email : services@ura.go.ug Contact Number : 0717440812 | |
| MBALE PLOT 1, COURT ROAD, MBALE MUNICIPALITY Email : services@ura.go.ug Contact Number : 0715989962 | |
| MBARARA Plot 3 B, Stanley Road Email : services@ura.go.ug Contact Number : 0718451727 | |
| MEDIUM TAXPAYERS OFFICE PLOT M 193/4 NAKAWA INDUSTRIAL AREA,URA TOWER, 3RD FLOOR Email : services@ura.go.ug Contact Number : 0717440579 | |
| MITYANA PLOT 69, KAMPALA ROAD, MITYANA TOWN Email : services@ura.go.ug Contact Number : 0717440284 | |
| MOROTO PLOT M32, INDEPENDENT AVENUE MOROTO Email : services@ura.go.ug Contact Number : 0717440974 | |
| MOYO PLOT 18, KELERU CRESCENT ROAD, MOYO DISTRICT Email : services@ura.go.ug Contact Number : 0717440991 | |
| MUKONO PLOT 39 KAMPALA ROAD, MUKONO Email : services@ura.go.ug Contact Number : 717440823 | |
| NEBBI PLOT 24, BLOCK 2, PAKWACH ROAD, NEBBI TOWN Email : services@ura.go.ug Contact Number : 0717442118 | |
| PALLISA Plot 6, Block B Kasoda Road Email : services@ura.go.ug Contact Number : 0717440973 | |
| PROCESS MANAGEMENT PLOT M 193/4 NAKAWA INDUSTRIAL AREA,URA TOWER, 6TH FLOOR Email : services@ura.go.ug Contact Number : 256717440004 | |
| PSO PLOT M 193/4 NAKAWA INDUSTRIAL AREA,URA TOWER, 8TH FLOOR Email : services@ura.go.ug Contact Number : 0717440338 | |
| RUKUNGIRI Plot 26, Rubabo Road, Taifa Arcade, 1st Floor Email : services@ura.go.ug Contact Number : 0718451754 | |
| SERVICE DESK PLOT M 193/4 NAKAWA INDUSTRIAL AREA,URA TOWER, UPPER GROUND FLOOR Email : services@ura.go.ug Contact Number : 0717440634 | |
| SERVICE MANAGEMENT PLOT M 193/4 NAKAWA INDUSTRIAL AREA,URA TOWER, UPPER GROUND FLOOR Email : services@ura.go.ug Contact Number : 071744059 | |
| SOROTI PLOT 37, HARIDAS ROAD, SOROTI MUNICIPALITY Email : services@ura.go.ug Contact Number : 0717440218 | |
| TAX INVESTIGATION DEPARTMENT PLOT M 193/4 NAKAWA INDUSTRIAL AREA,URA TOWER, 14TH FLOOR Email : Services@ura.go.ug Contact Number : 256717442013 | |
| TORORO PLOT 17-23 BUSIA ROAD Email : services@ura.go.ug Contact Number : 0712834668 | |
| URA HEADQUARTER SERVICE OFFICE PLOT M 193/4 NAKAWA INDUSTRIAL AREA, NIP BUILDING Email : services@ura.go.ug Contact Number : 0718451795 |