Wholesale & retail

Business Formalisation

What is a Formal Business? A formal business is one that has registered with Uganda Registration Services Bureau (URBS) and obtained a business or company name;...

VAT registered category

VAT is an indirect tax on consumption charged on value added to taxable supplies at different stages in the chain of distribution. In Uganda, VAT is imposed on ...

Small Business

This is a business whose total sales does not exceed Ugx 150,000,000 in a given year. However, for tax purposes, URA considers businesses with sales in excess o...

Wholesale & Retail – General Information

Over view This sector includes both the wholesale and retail sale (i.e. sale without alteration) of any type of goods. Wholesaling and retailing are the final s...