Monthly VAT Return
Every VAT-registered business files a VAT return for each month and pays the VAT due. VAT on sales is set against VAT on purchases. Input VAT counts only when the purchase is backed by an EFRIS e-invoice or e-receipt and is claimed within six months of the invoice date.
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Who this applies to
- Every VAT-registered business
- Including months with nothing to pay
- Businesses that registered for VAT voluntarily below the threshold
What to file
Output VAT on sales, input VAT on purchases backed by EFRIS e-invoices or e-receipts, and the net amount.
How to file
Online through the URA portal. Sales are invoiced through EFRIS, not through AccountsOS. AccountsOS does not submit to the Uganda Revenue Authority. You or your accountant file on the URA portal. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
The VAT due is paid by the same 15th.
Penalties for missing this deadline
Late filing: the higher of 2% of the tax or UGX 200,000 for each month late. Late payment: interest of 2% a month.
Filing checklist
- Check every sale was issued through EFRIS
- Check every purchase claimed has an EFRIS fiscal document number
- Reconcile VAT accounts to the books
- File and pay by the 15th
- Check purchases are within six months of the invoice date
- Keep the return receipt with the month's records
Documents you'll need
- Sales and purchase listings for the month
- EFRIS fiscal document numbers
- Bank statements
- The EFRIS sales report for the month
- Credit notes issued and received in the month
Common mistakes to avoid
- Claiming input VAT without an EFRIS invoice
- Claiming input VAT more than six months after the invoice
- Skipping a nil return
- Leaving out sales invoiced through EFRIS but not yet paid
- Reporting VAT on a cancelled EFRIS invoice that was replaced
Never miss a Uganda deadline
AccountsOS tracks every Uganda Revenue Authority (URA) and Uganda Registration Services Bureau (URSB) deadline and reminds you weeks ahead.
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