For your business
- URA says EFRIS pre-fills purchases and sales in VAT returns and shortens the VAT refund process; this is not a guaranteed refund time.
URA · EFRIS
Uganda
e-invoicing, explained.
EFRIS covers VAT-registered businesses and designated sectors; check the rules for your trade.
LiveUganda Revenue Authority · Real-time reporting
Reviewed 27 October 2026
At a glance
- EFRIS is the Electronic Fiscal Receipting and Invoicing Solution. It records sales and can connect to an existing accounting or till system.
- URA’s brochure cites section 73B of the Tax Procedures Code Act 2014. The current webpage and older brochure give different penalty wording; confirm the law before calculating exposure.
View figures as a table
| Measure | Value |
|---|
Dates that matter
The rollout, step by step.
Dashed lines mark announced targets, not confirmed deadlines.
EFRIS mandate reported under General Notice 595 of 2020
Secondary-only commencement date; the original gazette was not read.
View dates as a table
| Date | Milestone | Status |
|---|---|---|
| 2020-07-01 | EFRIS mandate reported under General Notice 595 of 2020: Secondary-only commencement date; the original gazette was not read. | Reported milestone |
Who must comply?
- URA says all VAT-registered businesses and businesses in designated sectors must use EFRIS, including designated businesses that are not VAT registered.
Documents covered
- Electronic tax invoices
- Electronic receipts
Your action plan
What you must do.
- 1
Check your registration
Confirm your tax number, branches and the businesses or sectors covered by the authority’s current notice.
- 2
Choose an approved route
Check the authority’s supplier list and any free taxpayer tools. Ask your supplier to show approval for your country and solution.
- 3
Configure your invoices
Map products, tax rates, customer details and correction documents. Register each required device or branch and protect any signing keys or certificates.
- 4
Test before switching
For a software connection, request the authority’s test environment and acceptance checklist. Test sales, returns, duplicate submissions and a lost connection; a test pass is not production approval.
- 5
Go live with approval
Confirm production registration and your start date with the authority or approved supplier. Check that the first invoices reach the authority and can be verified.
- 6
Keep it running
Keep stock and invoice records current, check return information and verify supplier documents. Ask URA for the outage allowance for your chosen channel and any credential renewal rules.
Penalties & compliance risk
- URA’s current EFRIS page states double the tax due or ten currency points, whichever is higher, for failure to use the system or issue a receipt. Its older brochure differs; confirm the current statute.
Check the current legal notice and your circumstances before relying on an amount.
Why it matters to each side.
For the tax authority
- URA describes EFRIS as a response to unreported VAT, missing receipts and false refund claims.
Buying goods?
Check the supplier’s invoice.
Sources and review dates (4)
Last reviewed 27 October 2026. General information, not tax or legal advice. Confirm your obligations with the tax authority before acting.
- Electronic receipting and invoicing rollout in UgandaThe Observer · Accessed 27 October 2026Secondary source
- EFRIS integration UAT readiness formUganda Revenue Authority · Accessed 27 October 2026
- EFRIS guidance and frequently asked questionsUganda Revenue Authority · Accessed 27 October 2026
- EFRIS Brochure 2023/24Uganda Revenue Authority · Accessed 27 October 2026