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VAT Registration in Uganda - A complete Guide

CPA Innocent MUGISHA
Apr 10, 2024
5 min read
Value Added Tax
CPA Innocent MUGISHA

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.

CPA Uganda April Intake
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


CPA Uganda April Intake 2024

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;



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.

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CPA Innocent MUGISHA
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