Instruction Notes

Introduction - In pursuance of the provisions of section 31(1) of the Value Added Tax Act, (C
required to lodge a tax return for each tax period with the Commissioner General within fiftee

Section 4(c) and 5(c) of The Value Added Tax Act requires any person receiving imp
accordingly. For this purpose a person not registered for VAT shall use this return form. Such
A, B, C, G, H, I and Schedule-1 only.

Penalty for failure to submit return shall not apply to non registered persons using this form t

Where to file: This form should be filed with your nearest Domestic Taxes office. For direct
the URA toll free at 0800117000.

Heading: At the top of page 1 of the form enter the month and year to which this VAT Retu
other pages, enter the taxpayer's legal name and TIN.

Section A-Taxpayer Information: In case your particulars have changed, please fill in the
Individuals) or DT-1004 for non-individuals. Check box on line Number 3 should only be t
under the VAT Act but have imported services from foreign suppliers on which VAT must
sections 4 and 5 of the VAT Act. If you are registered for VAT and have imported services or n

Section B - Filing Status: If the branch is not registered with URA, please fill in the TIN Am

Non registered persons are only expected to indicate the date of submission.

Section C - Sales (Goods and Services): Enter details of your sales where appropriate. R
The VAT Act for what constitutes Exempt and Zero Rated Supplies. Attach schedules in
should be only those on which VAT was charged.

For unregistered persons declaring VAT on imported services, enter details of transaction in 6

Section D - Purchases (Goods and Services): Enter details of your purchases where ap
Schedules of The VAT Act for what constitutes Exempt and Zero Rated Supplies. Attach sc
creditable purchases, indicate purchases on which VAT was not charged. Capital goods purc
was charged.
Section E: This Section is only applicable to Investment Traders. Provide the details of impo
in Schedule 2 and Administrative Expenses in Schedule 4.

Section F - Calculation of Input tax allowed: For a taxpayer dealing in standard rated it
the same as in 17b or 24b (in the case of an investment trader).
The calculation of input tax credit allowed is only applicable to those persons dealing in Tax
Compute the Input tax allowable using one of the methods shown in 27(a) and 27(b).

Apportionment of input tax as per Sec 28(7) (b) of the VAT Act, cap 349 is done as
• Input Tax Credit allowed using the normal Method of apportionment is VAT amount in 27
25.
• For Standard Alternative method, Input tax apportioned is the input tax not directly attribut
• Input Tax Credit allowed using Standard Alternative Method is amounts in 25 + 27b.
o Note: you have to apply to URA to use the Standard Alternative Method of Apportionment.

Section G: Provide details of VAT withheld or paid in this section. If the space is not eno
format.
Section H - Calculation of Tax Due: Enter details of Total Output Tax in the appropriat
VAT due by deducting the Total Input Tax from The Total Output Tax. Note, the refund clai
supplies is above shs 5 million unless you are an investment trader or dealing in zero rated s

For unregistered persons declaring VAT on imported services, the total VAT payable is equal

Section I – Declaration: This return is not complete if not signed by an authorized person.

Schedules 1 - Output Tax Schedule for the Period: Enter details of sales made to VA
sales made to final consumers to get grand total sales.
Non registered persons declaring VAT on imported services are expected to prepare a self
invoice in the schedule.
For excisable services VAT and Excise duty should be computed on the same taxable amo
excisable goods or services, please compute VAT on A, ignore B and the total column.

Schedule 2 - Input Tax Schedule for the Local Purchases: Enter details of purchases on

Schedule 3- Input Tax Schedule for the Imports

Enter details of Excisable and Non excisable purchases from foreign suppliers (exporters) a
Importation. If no excise duty has been charged, ignore that column (B).

Schedule 4 - Administrative Expenses: Enter only details of administrative related expen

Note: For all Schedules above, provide soft copies.

Schedule 3- Input Tax Schedule for the Imports

Enter details of Excisable and Non excisable purchases from foreign suppliers (exporters) a
Importation. If no excise duty has been charged, ignore that column (B).
Schedule 4 - Administrative Expenses: Enter only details of administrative related expen

Note: For all Schedules above, provide soft copies.

Additional Information and Questions: Complete instructions regarding return filing of v

Returns Guidelines. Specific questions can also be directed to URA representatives by calling
SECTION A-F
Sno Error Line No Error Box Name

SECTION G-I
Sno Error Line No Error Box Name

SECTION G-II
Sno Error Line No Error Box Name

Section H
Sno Error Line No Error Box Name

SCHEDULE 1
Sno Error Line No Error Box Name

SCHEDULE 2
Sno Error Line No Error Box Name

1 30 TOTAL

SCHEDULE 3
Sno Error Line No Error Box Name

SCHEDULE 4
Sno Error Line No Error Box Name
Error Box Description Error Description

Error Box Description Error Description

Error Box Description Error Description

Error Box Description Error Description

Error Box Description Error Description

Error Box Description Error Description

Amount (9a + 11a + 14a + 15a) in
section D : 350, must match with
total Amount in Schedule 2:Input
Tax Schedule for the Local
Invalid Total. Purchases.

Error Box Description Error Description

Error Box Description Error Description

 Return Details
TIN* $
Return period From date* .
Return period To date* .
Return Details
 Monthly Value Added Tax Return
(This Form will be used by all individuals who are registered for VAT under The VAT Act, Cap
349. To be completed and submitted by the 15th of the month following the period of return
You will incur a penalty if you fail to submit a return.)

Section A - Taxpayer Information

In case you are not registered for VAT
and you intend to declare VAT on
imported services, (If YES then
complete section C, G, H and
Schedule-1 only.)*
Are you an Investment Trader? (If Yes,
completesection B, E, F and H)(If No,
complete B, C, D, F, G and H sections)*
Do you intend to file a NIL return? (If
Yes, complete Section B and H only)*
Bank (Mandatory in case of Refund)
Bank Branch
Account Number (Only UGX Accounts)
Section B - Filing Status
1) Whether Original Return or
Amended Return ORIGINAL
Section C - Sales (Goods and Services)
Nature of Sales Amounts(a)
1) Zero Rated Sales - Local
2) Zero Rated Sales - Exports
3) Exempt Local Sales
4) Standard Rated Sales
5) Capital Goods sold (Business
Assets)
6) Imported Services
7) Adjustment of output tax
8) Total Output Tax [4b+5b+6b+7b]
Section D - Purchases (Goods and Services)
Nature of Purchases Amounts(a)
9) Zero Rated Purchase - Local.
10) Zero Rated Purchase - Imports.
11) Standard Rated Purchases - Local
12) Standard Rated Purchases -
Imports
13) Administrative Expenses
14) Capital Goods bought (Business
Assets)
15) Imported Services
16) Adjustment of Input tax
17) Total Input Tax (11b+12b+13b+14b+15b+16b)
Section E - For Investment Trade
Nature of Purchases. If Other (Specify)
18) Land and Site Development
19) Building and Civil Works
20) Plant and Machinery Equipment
21) Pre-Operating Activities
22) Administrative Expenses
23) Others (Specify)
24) . Total input Tax [18b+19b+20b+21b+22b+23b]
Section F - Calculation of Input Tax allowed
Input tax credit disallowed Input tax credit
25) Input Tax directly attributable to disallowed
Taxable Sales
26) Input Tax directly attributable to
Exempt Sales (disallowed)
27) Apportionment (Required if 25+26
is not equal to 17(b), then
apportionment is required) Are you
using the Standard Alternative method
of apportionment of input tax for this
period?
Input tax allowed (if 27 is "YES" then
standard alternative method then b)
Standard Alternative Method of
apportionment [(17b-25-
26)x(1a+2a+4a+6a)/
(1a+2a+3a+4a+6a)] or if "No" then a)
Normal Method of apportionment
[ [17b]x(1a+2a+4a+6a)/
(1a+2a+3a+4a+6a)]
28) Input Tax Credit Allowed
 x Return Form DT-2031
ed for VAT under The VAT Act, Cap
month following the period of return.
Toll Free Number
0800117000
Version 8.0

(Goods and Services)

Rates (in %) VAT(b= a x rate)
0
0

18 0.00
18 0.00
18 0.00

0.00
ses (Goods and Services)
Rates (in %) VAT(b= a x rate)

18 0.00
18 0.00
18 0.00
 18 0.00
18 0.00

0.00
n E - For Investment Traders only
Amounts Rates (in %)
18
18
18
18
18
18
]
ut Tax allowed
Input tax credit allowed

0.00 0.00
0.00
VAT (Amount x Rates)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
 Section G - Detail of VAT Withheld and Paid.
Part - I) Detail of VAT Withheld
Payment Voucher Date of payment VAT Withheld (Ugx)
Number
29) Total 0.00
 Section G - Detail of VAT Withheld and Paid
Part - II) Detail of VAT Paid
Payment Date of payment VAT paid (Ugx)
Registration number
30) Total 0.00
31) Total VAT Paid/Withheld (29+30) 0.00
 Section H - Calculation of Tax Due
32. Total Output Tax [8]
33. Input Tax Allowed [28]
34. Offset brought Forward
35. Total VAT Payable [32-33-34]
36. Total VAT Paid [31]
37. Net VAT Payable/Claimable [35-36]
38. For amounts claimable (Cash Refund only if
amount is more then 5 million)
Calculation of Tax Due
0.00
0.00

0.00
0.00
0.00
 Schedule 1: Outpu
Sales: Do you want to upload this schedule sep
Name of registered TIN of Purchaser Invoice Date
Purchaser

Total sales to customers registered for VAT

Total sales to customers not registered for VAT
Total
 Schedule 1: Output Tax Schedule for the Period on Sales
to upload this schedule separately in .CSV file? No
Invoice Number Description of Amount before
Goods/ Service tax(A)

0.00

0.00
on Sales

Local Excise Duty Total (A+B) VAT Charged

(B)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00
0.00
0.00 0.00 0.00
 Schedule 2 - Input Tax Schedule for the Local Pur
Local Purchases: Do you want to upload this schedule sepa
Name of Supplier. TIN of Supplier file?
Invoice Date

Total.
Gross Purchases on which VAT has not been incurred (Inclusive Exempt Purchases
x Schedule for the Local Purchases (Zero rated inclusive)
ant to upload this schedule separately in .CSV
Invoice Number Description of Amount before tax
Goods/ Service (A)

0.00
red (Inclusive Exempt Purchases)
ve)

VAT Paid

0.00
 Schedule 3 - Input Tax S
Excisable and Non excisable imports: Do you want to upload this schedule separat
Name of Exporter Country of Export .CSV file?
Assessment Assessment
Number date

Total..
dule 3 - Input Tax Schedule for the Imports
this schedule separately in
Description of Amount before Local Excise Duty
Goods/ Service tax(A) (B)

0.00 0.00
Total (A+B) VAT Paid

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
 Schedule 4: Administrative E
Administrative expenses: Do you want to upload this sched
Name of Supplier TIN of supplier .CSV file?Date
Invoice

Total.. .
Non Creditable expenses(Gross Amounts)
ule 4: Administrative Expenses
want to upload this schedule separately in
e? Invoice Description of Expense Amount
Number (Exclusive of
VAT)

0.00
VAT Paid

0.00
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