Since January 1, 2021, Uganda has required VAT-registered taxpayers to issue electronic invoices through the Electronic Fiscal Receipting and Invoicing Solution (EFRIS). EFRIS is a centralized electronic invoicing and fiscalization platform that enables businesses to issue tax-compliant electronic invoices and receipts while transmitting transaction data to the Uganda Revenue Authority (URA) in near real-time.
On August 11, 2026, URA published a public notice reminding taxpayers that, in addition to the existing obligation applicable to VAT-registered taxpayers, businesses operating in specific sectors are required to use EFRIS to issue electronic invoices and electronic receipts. The notice states that this sector-based requirement is effective from 1 July 2025, although the notice itself was published in August 2026.
Scope
In addition to VAT-registered taxpayers already required to use EFRIS, businesses operating in the following designated sectors are required to comply with EFRIS, subject to applicable exemptions and sector-specific exclusions published by URA: Mining and Quarrying; Manufacturing; Electricity, Gas, Steam and Air Conditioning Supply; Water Supply, Sewerage, Waste Management and Remediation Activities; Construction; Transportation and Storage; Accommodation and Food Service Activities; Information Technology and Communication; Real Estate Activities; Professional, Scientific and Technical Activities; Arts, Entertainment and Recreation; and Wholesale and Retail of Fuel.
URA describes invoice and receipt issuance with the following characteristics:
- An e-invoice: is an electronic document that shows a sale has occurred through EFRIS and is only issued by a taxpayer who is registered for VAT.
- An e-receipt: is an electronic document that shows a sale has occurred through EFRIS and is issued by a taxpayer who is not registered for VAT.
The key features include:
- Fiscal document number (receipt or invoice number),
- Verification code,
- Quick response (QR) code.
Penalties
Penalties are described in points, and a currency point in Uganda is currently UGX 20,000 (approx. EUR 4.55)
- Failure to use an Electronic Fiscal Device (EFD) or EFRIS where mandatory: A penal tax equal to double the tax due or ten currency points whichever is higher
- Failure to issue an EFRIS e-invoice or e-receipt: A penal tax equal to double the tax due or ten currency points whichever is higher
- Tampering with an Electronic Fiscal Device: A penal tax equal to double the tax due or ten currency points whichever is higher
- Acquiring or attempting to acquire an unauthorized EFD: On conviction, a fine of not exceeding 300 currency points or imprisonment for a period not exceeding 3 years, or both.
URA states that no income tax deduction shall be allowed for an expense that is not supported by an EFRIS e-invoice or e-receipt where the supplier is required to use EFRIS
Additional information is available on the URA website through the EFRIS portal and the public notice Additional Taxpayers Required to Use EFRIS.
