RESTAURANT AND OUTSIDE CATERING OPERATORS

What is a restaurant?

A restaurant is a place that prepares and serves food and beverages to customers. They are usually consumed at the restaurant, although some restaurants may offer takeaways

What is outside catering?

Outside catering is the preparation and provision of food/beverages at a clients’ choice of venue. 

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Businesses in Uganda are required to be registered with:

  • Uganda Registration Services Bureau (URSB) for Company registration
  • Uganda Revenue Authority (URA) for taxes
  • Local council authorities e.g. KCCA, municipal council, for a trading license

 

For individual

  • National ID or any other two of the following valid identification documents;  Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card etc.
  • Certificate of registration (incase you are in business)
  • Statement of particulars and partnership deeds (incase of a partnership)

For non-individual

  • Company Form 20
  • Certificate of incorporation

Click here for details on requirements for registration

 

  • You’re required to visit the URA portal on ura.go.ug

 

As a taxpayer you are entitled to your rights. Equally there are obligations you must fulfill.

Click here for your rights  as a taxpayer.

Click here for your obligations as a taxpayer.

 

Presumptive tax (for small businesses)

For taxpayers with annual gross turnover above Ug. 10,000,000 but not exceeding Ug. 150,000,000 are required to pay this tax as per the presumptive schedule.

Click here for the presumptive schedule.

Corporation tax

This is tax imposed on all companies in Uganda at a standard rate of 30%. A business in this sector must register for this tax.

Pay As You Earn (PAYE)

Any person dealing in restaurant business and has workers earning a monthly salary more than 235,000 per month is required to register for Pay as You Earn (PAYE), withhold and remit tax to URA.

Click here for the PAYE rates

Withholding tax

Withholding tax on suppliers – If you’re a designated withholding tax agent, you are expected to withhold at a rate of 6% from your suppliers whose transaction aggregate exceeds UGX 1,000,000.

Click here for more information on Withholding tax.

 Value Added Tax (VAT)

For a player who generate income from recreational facility that exceed 150,000,000 in a given year, are expected to collect VAT on every transaction that is invoiced (EFRIS)

Click here for more information on VAT

Please note

All VAT registered taxpayers are obliged to register for EFRIS and issue e-invoices

Click here for information on how to register for EFRIS

 

These returns are filed like any other Income tax returns

Click here for information on how to file your returns.

 

After filing a return, you’re required to pay the resultant tax using any of the available payment platforms e.g. banks, mobile money, EFT, RTGS, VISA, Mastercard, USSD code (*285#) etc.

Please note: the due date for payment of tax is the same as that of return filing.

Click here to register a payment

Tax Incentives Under Domestic Taxes

Beneficiary

Incentives

Period of Incentive

Conditions for the Tax incentive

VAT registered taxpayers

VAT registered persons claim all the VAT incurred.

Indefinite

Turnover of UGX 150m in any 12-month period for first time registration, ability to keep proper books of accounts and making taxable supplies.

 

For further assistance, visit the nearest URA office or call the toll-free line 0800117000/0800217000 or WhatsApp: 0772140000

Click here to download Taxation on Hotel and Accommodation Sector Guide
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