How to Register and File VAT Returns in Uganda

If you’re running a business in Uganda, understanding Value Added Tax (VAT) is essential. Whether you’re just starting out or your business is growing, knowing when to register for VAT and how to file your returns can help you stay compliant and avoid unnecessary penalties.

Here’s a simple guide to help you navigate the process.

What Is VAT?

Value Added Tax (VAT) is a tax charged on most goods and services supplied in Uganda. It is administered by the Uganda Revenue Authority (URA), and the standard VAT rate is 18%.

Businesses registered for VAT collect the tax from customers and remit it to URA after accounting for eligible VAT paid on business purchases.

When Should You Register for VAT?

As of 1 July 2026, businesses are generally required to register for VAT if their annual taxable turnover exceeds UGX 250 million.

Businesses expecting to exceed this threshold may also be required to register. If your turnover is below the threshold, you may still apply for voluntary VAT registration, subject to URA’s approval and eligibility requirements.

If you’re unsure whether your business should register, it’s advisable to review your position before the threshold is reached.

How to Register for VAT

VAT registration is completed through the URA e-Tax Portal.

The process typically involves:

Logging into the e-Tax Portal using your TIN and password.
Completing the VAT registration application.
Providing information about your business and taxable turnover.
Uploading any supporting documents requested by URA.
Waiting for URA to review and approve your application.

Once approved, your taxpayer profile will reflect your VAT registration status.

Filing Your VAT Returns

VAT returns are filed every month through the URA e-Tax Portal.

For VAT-registered businesses using EFRIS, URA uses transaction information captured through the system to support pre-filled VAT returns. Before submitting your return, always review the figures against your own business records to ensure they are accurate.

After confirming the information:

Submit your VAT return through the e-Tax Portal.
Generate a Payment Registration Number (PRN) if tax is due.
Make payment through an approved payment channel before the deadline.

Even if your business has no taxable transactions during a particular month, you may still be required to file a nil return.

Important VAT Deadlines

VAT returns are filed monthly, and both the return and any payment due should generally be submitted by the 15th day of the following month.

Filing or paying late may result in penalties and interest, so it’s important to keep track of your filing calendar.

Common VAT Mistakes to Avoid

Many businesses run into compliance issues because of avoidable mistakes. Some of the most common include:

Registering after exceeding the VAT threshold.
Keeping incomplete or inaccurate business records.
Failing to review pre-filled VAT returns before submission.
Missing monthly filing and payment deadlines.
Not retaining the required supporting tax documents.

Maintaining accurate records and filing on time can save your business both time and money.

Simplifying VAT Compliance with StartHub Africa

Understanding VAT requirements and keeping up with monthly filings can be challenging for many businesses. StartHub Africa helps businesses simplify tax compliance by providing support with VAT registration, URA requirements, bookkeeping, EFRIS compliance, and ongoing tax management.

Our team works with businesses to strengthen their financial processes, improve record keeping, and ensure they have the right systems in place to meet compliance requirements while focusing on growth.