VAT Registration in Uganda - A complete Guide
16 Dec 2023
14 min read
VAT is a Tax on Consumption.
In Uganda, VAT is imposed on the supply of goods and services (taxable supplies) made by a taxable person, other than exempt supplies; and imports other than exempt imports.
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VAT Application Procedure
Complete Annexture 2 DT-1011 form
All individuals and non-individuals who need to register for VAT are required to complete Annexture 2 - DT-1011 form.
This form may be filed after TIN registration, otherwise it MUST be filed in conjunction with the TIN application for individuals (form DT-1001), the TIN application for Non-individuals (DT-1002), Amendment of registration information for individuals (DT-1003) or Amendment of registration information for Non-Individuals (DT-1004).
How to download annexture 2 DT-1011 form
Step 1 - Visit the URA Portal
Step 2 - Select "Domestic Taxes" on the Main Menu
Step 3 - Click on "Get a TIN"
Step 4 - Select the appropriate TIN Registration option
Step 5 - Click on the TIN application button to display the registration form
The steps can be seen in the snapshop below
Step 6 - Select new form
Step 7 - Click "Annexture-II(VAT) link to download the form
Steps 6 and 7 can be seen on the snapshot provided below
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Purpose of Application
While completing Annexture 2- DT-1011 form, applicants are required to indicate the purpose (or reason) for VAT registration, known as the “Account for VAT registration”.
VAT application in Uganda can be done under five (5) major accounts i.e.;
Taxable Supplies
Investment Trader
VAT Relief Entitlement
Non-resident VAT registration
Deeming VAT
TAXABLE SUPPLIES:
On the account of taxable supplies, the applicant must ensure that the turnover of taxable supplies of the enterprise for three consecutive calendar months exceeds or is likely to exceed Shs37.5 million. The annual registration threshold is 150 million shillings.
In addition to the above qualifying criteria, the applicant must state whether they intend to do the following;
Import goods or services into Uganda
Use cash accounting method of VAT
Use the standard alternative method of apportionment of input tax
The applicant shall also provide an estimate of turnover of the goods and / or services supplies or intend to supply. Broken down as follows;
Exempt Supplies
Zero Rated Supplies
Standard Rates Supplies
Total Supplies
All the above information must be included in section B of Annexture 2 – DT-1011 form as shown below;
About the Writer
CPA Innocent MUGISHA
CPA Innocent Mugisha is a Professor of Finance and Accounting with over 10 years experience in teaching Accounting and Finance related courses including Financial Accounting both at University and Professional level. His qualifications are: PhD (candidate), MBA(Finance), CPA(U), FCCA, CIPS, CTA and BCOM (Accounting). Innocent has also published various books on most topics in Accounting and Finance for Business and Professional Studies.
