The firm panel is constructed from the VAT returns of formal firms in Uganda. It contains about 200 variables and runs from FY2013/14 to FY2021/22. The number of transactions per year ranges from around 187,000 to over 253,000.

This Technical Note describes The Uganda Revenue Authority Value-Added Tax (VAT) panel data (beta v1), which is constructed from administrative value-added tax returns data. It covers VAT returns from January 2013 to June 2022. The panel dataset contains 132 variables and 2,068,945 observations, which allows the user to study firm-level sales amounts, firm-level purchase amounts, and monthly VAT liable or VAT paid on these amounts. The panel is structured to follow the order of the URA’s VAT Return form, and this note allows the user to trace variables to their location in the form.

This Technical Note describes the institutional settings of Value-Added Taxation in Uganda, the dataset coverage, and the process of constructing the panel and its content. We also present some key statistics of the data and suggest some possible research avenues using this VAT return panel.