Standard rate

18%

Others

Zero-rated (0%) and exempt

Uganda VAT number format

Businesses in Uganda that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Uganda Revenue Authority, and will follow a certain format. The VAT number format is 10-digit numeric tax identification number in the form of 1234567890.

Uganda VAT return periods

Businesses in Uganda that are required to collect tax from consumers must file regular tax returns with the Uganda Revenue Authority in Kampala. Uganda's VAT return periods are:

Monthly, with return due by the 15th day of the month following the month covered by the return

Uganda Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Uganda are required to start collecting and remitting tax.

Registration

Annual amount of UGX150 million (approximately USD40,000)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Uganda, taxation of a non-established business is: Not unless through a local, VAT-registered representative who is appointed upon request of the tax authority

Uganda VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Uganda VAT refund program, more info can be obtained from the Uganda Revenue Authority.