Instruction Notes

Penalty for failure to submit return shall not apply to non registered persons using this form to declare VAT on imported services.

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

For unregistered persons declaring VAT on imported services, enter details of transaction in 6(a) and 6(b) and total output in 8(b).

Introduction - In pursuance of the provisions of section 31(1) of the Value Added Tax Act, (CAP 349), every taxable person is required to lodge a tax return for each tax period with the Commissioner General within fifteen days after the end of the period.

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

Where to file: This form should be filed with your nearest Domestic Taxes office. For directions to the office closest to you, contact 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 Return applies. In the subsequent headers on other pages, enter the taxpayer's legal name and TIN.

Section A-Taxpayer Information: In case your particulars have changed, please fill in the TIN Amendment Form. i.e. DT- 1003 (for Individuals) or DT-1004 for non-individuals. Check box on line Number 3 should only be ticked by persons who are not registered under the VAT Act but have imported services from foreign suppliers on which VAT must be declared and paid in accordance with sections 4 and 5 of the VAT Act. If you are registered for VAT and have imported services or not , please ignore line 3 of this section.

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

Section C - Sales (Goods and Services): Enter details of your sales where appropriate. Refer to the Second and Third Schedules of The VAT Act for what constitutes Exempt and Zero Rated Supplies. Attach schedules in formats provided for. Capital goods sold should be only those on which VAT was charged.

Section D - Purchases (Goods and Services): Enter details of your purchases where appropriate. Refer to the Second and Third Schedules of The VAT Act for what constitutes Exempt and Zero Rated Supplies. Attach schedules in formats provided for. For non creditable purchases, indicate purchases on which VAT was not charged. Capital goods purchased should be only those on which VAT was charged.Section E: This Section is only applicable to Investment Traders. Provide the details of imports in Schedule 3 , local purchase details in Schedule 2 and Administrative Expenses in Schedule 4.

Section F - Calculation of Input tax allowed: For a taxpayer dealing in standard rated items only input tax credit allowed in 25 is the same as in 17b or 24b (in the case of an investment trader).

Apportionment of input tax as per Sec 28(7) (b) of the VAT Act, cap 349 is done as follows:

• For Standard Alternative method, Input tax apportioned is the input tax not directly attributable to either taxable or exempt sales. • 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.

For unregistered persons declaring VAT on imported services, the total VAT payable is equal to total output tax declared in box 8(b).

Schedule 3- Input Tax Schedule for the Imports

The calculation of input tax credit allowed is only applicable to those persons dealing in Taxable and Non Taxable (Exempt) supplies. Compute the Input tax allowable using one of the methods shown in 27(a) and 27(b).

• Input Tax Credit allowed using the normal Method of apportionment is VAT amount in 27a only. No amount should be indicated in

Section G: Provide details of VAT withheld or paid in this section. If the space is not enough, provide an attachment in the same format.Section H - Calculation of Tax Due: Enter details of Total Output Tax in the appropriate columns and Total Input Tax. Calculate VAT due by deducting the Total Input Tax from The Total Output Tax. Note, the refund claim for those dealing in taxable goods and supplies is above shs 5 million unless you are an investment trader or dealing in zero rated sales otherwise you are advised to offset.

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 VAT-registered customers and summary of sales made to final consumers to get grand total sales.Non registered persons declaring VAT on imported services are expected to prepare a self-billed invoice and indicate details of the invoice in the schedule.For excisable services VAT and Excise duty should be computed on the same taxable amount i.e. (A). If you are not dealing in any 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 only from VAT-registered suppliers.

Schedule 3- Input Tax Schedule for the ImportsEnter details of Excisable and Non excisable purchases from foreign suppliers (exporters) and the Excise Duty and VAT paid on their Importation. If no excise duty has been charged, ignore that column (B).

Schedule 4 - Administrative Expenses: Enter only details of administrative related expenses on which VAT was incurred.

Note: For all Schedules above, provide soft copies.

Enter details of Excisable and Non excisable purchases from foreign suppliers (exporters) and the Excise Duty and VAT paid on their Importation. If no excise duty has been charged, ignore that column (B).

Schedule 4 - Administrative Expenses: Enter only details of administrative related expenses on which VAT was incurred.

Note: For all Schedules above, provide soft copies.

Additional Information and Questions: Complete instructions regarding return filing of various types of taxes can be found in the Returns Guidelines. Specific questions can also be directed to URA representatives by calling the toll free number 0800117000.

SECTION A-FSno 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 HSno Error Line No Error Box Name

SCHEDULE 1Sno Error Line No Error Box Name

SCHEDULE 2Sno Error Line No Error Box Name

1 30 TOTAL

SCHEDULE 3Sno Error Line No Error Box Name

SCHEDULE 4Sno Error Line No Error Box Name

Error Box Description Error Description

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Invalid Total.

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

Return DetailsTIN* $Return period From date* .Return period To date* .

Return Details

Monthly Value Added Tax Return

Section A - Taxpayer Information

Bank (Mandatory in case of Refund) Bank BranchAccount Number (Only UGX Accounts)

Section B - Filing Status

ORIGINALSection C - Sales (Goods and Services)

Nature of Sales Amounts(a)1) Zero Rated Sales - Local2) Zero Rated Sales - Exports3) Exempt Local Sales4) Standard Rated Sales

6) Imported Services7) Adjustment of output tax8) 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

13) Administrative Expenses

(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.)

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)*

1) Whether Original Return or Amended Return

5) Capital Goods sold (Business Assets)

12) Standard Rated Purchases - Imports

15) Imported Services16) Adjustment of Input tax17) Total Input Tax (11b+12b+13b+14b+15b+16b)

Section E - For Investment Traders onlyIf Other (Specify)

18) Land and Site Development19) Building and Civil Works20) Plant and Machinery Equipment21) Pre-Operating Activities22) Administrative Expenses23) Others (Specify)24) . Total input Tax [18b+19b+20b+21b+22b+23b]

Section F - Calculation of Input Tax allowedInput tax credit disallowed

28) Input Tax Credit Allowed

14) Capital Goods bought (Business Assets)

Nature of Purchases.

Input tax credit disallowed25) Input Tax directly attributable to

Taxable Sales26) 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+4

Monthly Value Added Tax Return Form DT-2031

Version 8.0

Section C - Sales (Goods and Services)Rates (in %) VAT(b= a x rate)

00

18 0.0018 0.0018 0.00

7) Adjustment of output tax8) Total Output Tax [4b+5b+6b+7b] 0.00

Section D - Purchases (Goods and Services)Rates (in %) VAT(b= a x rate)

18 0.0018 0.0018 0.00

(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. Toll Free Number

0800117000

18 0.0018 0.00

16) Adjustment of Input tax17) Total Input Tax (11b+12b+13b+14b+15b+16b) 0.00

Section E - For Investment Traders onlyAmounts Rates (in %)

181818181818

24) . Total input Tax [18b+19b+20b+21b+22b+23b]Section F - Calculation of Input Tax allowed

Input tax credit allowed

0.00 0.000.00

###

######

###

Section E - For Investment Traders only

0.000.000.000.000.000.000.00###

###

###

###

###

###

###+

VAT (Amount x Rates)

Part - I) Detail of VAT WithheldDate of payment VAT Withheld (Ugx)

Section G - Detail of VAT Withheld and Paid.

Payment Voucher Number

29) Total 0.00

Section G - Detail of VAT Withheld and PaidPart - II) Detail of VAT Paid

Date of payment VAT paid (Ugx)Payment Registration number

30) Total 0.0031) Total VAT Paid/Withheld (29+30) 0.00

Section H - Calculation of Tax Due32. Total Output Tax [8]33. Input Tax Allowed [28]34. Offset brought Forward35. 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)

Section H - Calculation of Tax Due0.000.00

0.000.000.00

Schedule 1: Output Tax Schedule for the Period on SalesSales: Do you want to upload this schedule separately in .CSV file?

TIN of Purchaser Invoice Date

Total sales to customers registered for VATTotal sales to customers not registered for VATTotal

Name of registered Purchaser

Schedule 1: Output Tax Schedule for the Period on SalesDo you want to upload this schedule separately in .CSV file? No

Invoice Number

Total sales to customers registered for VAT 0.00Total sales to customers not registered for VATTotal 0.00

Description of Goods/ Service

Amount before tax(A)

Schedule 1: Output Tax Schedule for the Period on Sales

Total (A+B) VAT Charged

0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00

0.00 0.00 0.000.00

0.00 0.00 0.00

Local Excise Duty (B)

Schedule 2 - Input Tax Schedule for the Local Purchases (Zero rated inclusive)Local Purchases:

TIN of Supplier Invoice Date

Gross Purchases on which VAT has not been incurred (Inclusive Exempt Purchases)

Do you want to upload this schedule separately in .CSV file?Name of Supplier.

Total.

Schedule 2 - Input Tax Schedule for the Local Purchases (Zero rated inclusive)

Invoice Number

0.00Gross Purchases on which VAT has not been incurred (Inclusive Exempt Purchases)

Do you want to upload this schedule separately in .CSV Description of Goods/ Service

Amount before tax (A)

Schedule 2 - Input Tax Schedule for the Local Purchases (Zero rated inclusive)

VAT Paid

0.00

Schedule 3 - Input Tax Schedule for the ImportsExcisable and Non excisable imports:Name of Exporter Country of Export

Do you want to upload this schedule separately in .CSV file?Assessment

NumberAssessment

date

Total..

Schedule 3 - Input Tax Schedule for the Imports

0.00 0.00

Do you want to upload this schedule separately Description of Goods/ Service

Amount before tax(A)

Local Excise Duty (B)

Schedule 3 - Input Tax Schedule for the Imports

Total (A+B) VAT Paid

0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00 0.00

Schedule 4: Administrative ExpensesAdministrative expenses:

Name of Supplier TIN of supplier Invoice Date

Non Creditable expenses(Gross Amounts)

Do you want to upload this schedule separately in .CSV file?

Total.. .

Schedule 4: Administrative Expenses

Description of Expense

0.00Non Creditable expenses(Gross Amounts)

Do you want to upload this schedule separately in .CSV file? Invoice

NumberAmount

(Exclusive of VAT)

Schedule 4: Administrative Expenses

VAT Paid

0.00

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