A Tax Identification Number (TIN) is the primary identifier your business uses in every interaction with the tax authority. Without one, you cannot invoice legally, open a corporate bank account, clear goods through customs, or bid on public contracts. Getting it right — and getting it early — removes a whole category of friction from your first year of trading.
This guide covers both Uganda's URA TIN and Kenya's KRA PIN, because most of the founders we work with are operating across both markets or are planning to. The two systems look similar but differ in the details, and the details are where founders lose weeks.
Uganda: the URA TIN
Applications are free and submitted online through the URA portal. You will need the Certificate of Incorporation, Memorandum & Articles, director national IDs or passports, and proof of a physical business address (a utility bill or tenancy agreement). TINs are usually issued within 2–5 working days. Once issued, the TIN is permanent and follows the company for its lifetime. Change of directors, change of address and change of shareholders do not change the TIN — they are updated on the same profile.
Uganda: when to add VAT
If your taxable turnover exceeds or is expected to exceed UGX 150 million in any 12-month period, you must register for VAT within 20 days of crossing the threshold. Voluntary VAT registration is possible below the threshold and can be useful for B2B businesses whose customers expect a VAT invoice — but it commits you to monthly filings whether or not you traded that month. Do not register voluntarily unless you have a specific commercial reason.
Uganda: other taxes to configure
Depending on your business model, you may need PAYE (once you have staff), Withholding Tax (WHT — 6% on most local supplier payments above the threshold), Local Service Tax, and excise duty (for specific goods and services including telecoms, alcohol, and financial services). Each of these is enabled on your URA profile at registration; disabling one later when it turns out not to apply is straightforward but requires a request rather than happening automatically.
Kenya: the KRA PIN
Kenya's equivalent is the KRA PIN, issued through the iTax portal. It is required for company registration, employment, VAT registration, property transactions, and importing or exporting. Turnaround is typically same-day once documentation is complete. Every director and shareholder — including foreign ones — will also need an individual KRA PIN linked to the company. Foreign directors without a Kenyan address will need a local tax representative, and this step frequently delays first-time market entrants.
Kenya: iTax obligations after registration
A Kenyan company with a PIN inherits monthly PAYE and VAT filing obligations (where applicable), and an annual corporate income tax return. Nil returns must be filed even in months with no activity — missing a nil return is one of the most common triggers for iTax penalties. Kenya also requires monthly filing of the Housing Levy and NSSF/NHIF (now SHIF) contributions once you have staff. The compliance calendar is denser than Uganda's; budget for a bookkeeper or outsourced provider from month one.
Kenya: eTIMS and electronic invoicing
Kenya's electronic Tax Invoice Management System (eTIMS) now applies to all VAT-registered businesses and, increasingly, to non-VAT businesses whose invoices are claimed as expenses by KRA-registered customers. Every invoice must be transmitted to KRA through eTIMS in near-real-time. If your customers are Kenyan businesses that want to deduct your invoices, you almost certainly need to be on eTIMS regardless of your VAT status. Plan for this at incorporation, not at first invoice.
Common mistakes
Using a director's personal TIN or PIN for company transactions is the most frequent error we see. Always use the company's own TIN once issued, and update all supplier and client records accordingly. The second most common mistake is registering for VAT before you actually need to — it locks you into monthly filings from day one. The third is ignoring the tax residency implications of directors flying in and out: extended time in-country can create personal tax exposure that a simple advance planning conversation would have avoided.
What we do for clients
For every incorporation we handle, TIN or PIN registration is bundled in. We also configure the tax profile — VAT, PAYE, WHT, local service tax — to match your actual business model, so you are not filing nil returns for taxes that will never apply to you. For cross-border founders operating in both Uganda and Kenya, we coordinate both filings under a single point of contact so nothing falls between the two authorities.
