Uganda VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Austria. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Uganda Revenue Authority (URA)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Uganda Revenue Authority (URA)
Standard rate	18%
Reduced rates	None
Registration threshold	UGX 150 million
Filing frequency	Monthly
E-invoicing / digital reporting	EFRIS is mandatory for many in scope VAT businesses, although it does not apply uniformly to every taxpayer or transaction type.
Typical registration lead time	2-6 weeks