Documentation on Uganda

Uganda's tax identification numbers explained — the 10-digit URA TIN, the switch to the NIN and URSB registration number, the UGX 300 million VAT threshold, EFRIS and how to check a TIN.

Learn about VAT rules in Uganda for businesses — the 18% standard rate, the UGX 300 million annual registration threshold (UGX 75 million a quarter) from 1 July 2026, reverse charge on imported services, VAT on electronic services sold to consumers by non-residents, tax invoice particulars, mandatory EFRIS e-invoicing for VAT-registered businesses and 12 designated sectors, monthly returns by the 15th, and penalties.