VAT Registration
Businesses whose taxable turnover exceeds the VAT registration threshold must register with URA, charge 18% VAT, issue EFRIS e-invoices and file monthly returns. Below the threshold, registration is voluntary.
Who needs it
Mandatory for a person whose taxable turnover exceeds the threshold in any 12-month period (or UGX 37.5m over any 3 consecutive months). National, regional and local public bodies carrying on business must register regardless of turnover. Businesses dealing only in exempt supplies need not register.
Fees
Free
No fee to register. The annual VAT registration threshold has been UGX 150,000,000 since 2016. The VAT (Amendment) Act, 2026 has been assented to by the President and raises the threshold to UGX 250,000,000 with effect from 1 July 2026. VAT is charged at 18%.
Documents required
- TIN
- Business/financial records demonstrating turnover
- Bank account details
- Business registration documents
Steps to apply
- 1Log into the URA web portal using your TIN
- 2Select e-Registration and add the VAT tax type
- 3Provide turnover and business details
- 4Submit and await approval/issuance of a VAT certificate
- 5Begin charging VAT and filing monthly returns via EFRIS by the 15th of the following month
Key facts
- Validity / renewal
- Ongoing while registered
- Legal basis
- Value Added Tax Act, Cap. 349; VAT (Amendment) Act, 2026