# When is the VAT return due in Uganda?

Last updated: 25 October 2026
Country: Uganda
Category: VAT

**Quick answer:** Every month, by the 15th day of the following month, with the payment.

## Detailed explanation

## The rule

VAT-registered businesses file a **monthly** return and pay by the **15th** of the following month, through the URA portal. A nil return is still filed.

## Input VAT

Claim within **six months** of the invoice date, and only with an **EFRIS** e-invoice or e-receipt.

## Penalties

The higher of 2% of the tax or UGX 200,000 a month for late filing, and interest of 2% a month on late payment.

## What Finn does

Finn summarises output and input VAT from your books each month and flags purchases with no EFRIS reference. You file and pay.

Source: https://ura.go.ug/en/ask-ura-commissioner-general-41/

## Real-world examples

### October VAT

The October 2026 return is due by 15 November 2026.

## Common mistakes to avoid

- Skipping nil returns
- Claiming input VAT without EFRIS

## Frequently asked questions

### Is there a quarterly option?

No, resident businesses file monthly.

### Does AccountsOS file it?

No.

## Practical tips

- Reconcile EFRIS sales to the books before the 15th

## Related questions

- [What is the VAT registration threshold in Uganda?](https://accounts-os.com/ug/questions/what-is-the-vat-registration-threshold-in-uganda)
- [Does AccountsOS issue EFRIS invoices?](https://accounts-os.com/ug/questions/how-does-efris-affect-my-accounts)