Requirements For VAT Registration In Uganda

Value Added Tax (VAT) is a tax applied on the value added to goods and services at each stage in the production and distribution chain. It forms part of the final price the consumer pays for goods or services. In some countries it is called ‘Goods and Services Tax’ or GST. 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.

VAT can be reclaimed on most goods or services purchased from other businesses. If your customers are VAT registered businesses they will be able to reclaim the VAT from HMRC. Your prices will still be competitive and you can recover the VAT on your costs. VAT is a form of consumption tax that is a tax applied to purchases of goods or services and other ‘taxable supplies’. For a business, VAT plays an important role and can be charged on a range of your goods and services. Charities will have different rules governing their VAT.

Requirements For VAT Registration In Uganda

All taxpayers whose gross business income exceed Ug.shs 50 million shillings and and does not exceed Ugsh.150 million per year are registrable and they pay taxes.

A taxpayer whose gross turnover does not exceed 10 million shillings a year does not pay tax on their income.

Application for registration should be done through the URA online services portal Uganda Revenue Authority

Apply In Person For VAT Registration In Uganda

Tax payer simply visit one of the Revenue offices fill Turnover tax forms which are used to remit the tax annually.

A Registered Taxpayer should notify the Tax Authority in Writing.

Attach all the required documents on the application form.

Submit the application to the Tax office for processing this will take a day or two and the tax turnover certificate is issued.

Apply Online For VAT Registration In Uganda

Go to URA website;, under e-services and select payment registration. Select tax type i.e income tax, Turnover Tax.

Insert your TIN and it will auto populate your particulars.

Input the amount applicable to you basing on the brackets indicated, select the bank you want to make this payment and register the payment.

Print out the bank slip and pay the tax in the bank. You can contact any of the offices for assistance.

DE-REGISTRATION For VAT Registration In Uganda

A person whose income from business falls below Ugshs.10,000,000/= in a year of income shall apply to the Commissioner for de-registration.

Where the income from the business of a person exceeds Ugshs.10 million during a year of income,that person shall notify the Commissioner of the change of status.

NB:For TOT purposes,”person” includes partnerships, individuals and Companies.

Turn over Tax under the total value of Kshs.50,000,000, is applicable to pay 2% or 10% percent from annual taxable transactions on goods sold or service rendered locally.

All income from domestic or foreign sources is taxed whether it is obtained as remuneration, profit or gains, from employment, business activities or any activity which brings income to the beneficiary.

For depreciation allowance, assets are categorized into different classes.

The categories and rates of depreciation are

Buildings and structures 5%;

Intangible assets 10%;

Computers, information systems, software products and data storage equipment 25%; and

All other business assets including automobiles, buses and minibuses 20%.

Every investor has a tax obligation and is required to obtain a tax payer identify caution number (TIN). An investor who involves in taxable activity has also an obligation to register for Turnover tax which is paid annually. The scope of application of Turnover tax is on:

Supply of Goods

Rendition of services

Persons not registered for VAT

NOTE: A tax payer whose turnover is below FIFTY MILLION SHILLINGS pays tax depending on their location and nature of business.

Required Documents For VAT Registration In Uganda

A certified legible copy of the taxpayers Identity document or Passport document.

Proof of identity document/passport

Affidavit to justify the absence of the identity/passport together with the temporary identity document/passport.

Proof bank statement with the bank stamp that confirms the account holder’s name, account number, account type, and branch code;

Proof of residential address, e.g municipal account/utility bill of an individula not more than three months old reflecting the name and residential address;

TINs of directors, Certificate of Registration or Certificate of Incorporation, Company form 7NB.(in case of Company)

Please note that your company must already be registered by Uganda Registration Services Bureau (URSB)

Eligibility For VAT Registration In Uganda

All private and government institution.

Fees For VAT Registration In Uganda

Rate of tax.

TOT is charged at the rate of 3%. on gross sales per annum.

Validity For VAT Registration In Uganda

Valid for 1 year.For TOT purposes, tax period means every 3 calendar months commencing Ist January of every year.

Instructions For VAT Registration In Uganda

The institution must register for Turnover tax, as well as be familiar with the rules relating to the filing of Turnover tax returns and its calculation.The registration to get a Turnover tax file number generally involves a few minutes.

All Companies in Uganda by law not registered for value-added tax are responsible for Paying Turnover taxes from their profits. Taxes deducted are required to be remitted to the appropriate tax office by the 30th day of the month following the deduction

Required Information For VAT Registration In Uganda

Name of Taxpayer

Taxpayer Identification Number

Business Name or Trade Name of Taxpayer


Bank Details

Name of Bank

Bank branch

Account Number

Type of Employment

Total Income Chargeable Income Total Tax Payable

Office Locations & Contacts For VAT Registration In Uganda

Uganda Revenue Authority Headquarters:

Plot M193/M194, Nakawa Industrial Area,

P.O. Box 7279, Kampala, Uganda.

Phone: +256 414744000, 0800117000(toll free)


Website:Uganda Revenue Authority

Other offices:Kampala South located at Old Kampala Mosque,

Kampala North located in Bwaise (Mulago Kalerwe Round about).

Uganda Revenue Authority (URA)

Crested Towers (Tall Tower)

Tel: 041-7443000, 041-7443134

Uganda Revenue Authority (URA)

Nakawa (HQRS)

Tel: 041-7440000, 041-7442042