Uganda Revenue Authority (URA) informs all taxpayers that the application to discharge VAT deferred at the time of importation is now available online.

The application shall be made by the taxpayer within 28 days after the end of the period of deferment.

The application process:

1. Log into your TIN account on the URA portal at ura.go.ug and open the VAT Discharge Application window under e-Services and select Return>>Other Return Services>>VAT Discharge;
2. Select the return period in which the deferred VAT was declared;
3. Select the check button to retrieve the VAT Discharge application form and capture the following:

• VAT Deferred Amount (as populated in the return);
• VAT Amount to be Discharged (amount applied for);
• Reason for the Discharge;
• Upload photos of the machinery installed or any other evidence.

4. Submit, and an acknowledgement slip will be issued.
5. Upon receipt of the application, URA will conduct an inspection of the plant and machinery to confirm compliance with the terms of the deferment.

Please note that a taxpayer who is not yet making taxable supplies may apply for an extension of time within which to discharge the VAT deferred.

The User guides can be accessed from the URA portal using the link: https://ura.go.ug/en/tax-education/

For any additional information or assistance, call our toll-free line 0800117000 or 0323-444602 or 0323-444603 (not toll-free) or email us at services@ura.go.ug.

First date of Publication: Tuesday, March 31, 2026.

“Developing Uganda Together”

 URA MANAGEMENT