KAMPALA, Uganda — The Uganda Revenue Authority (URA) has urged tenants across the country to demand Electronic Fiscal Receipting and Invoicing Solution (EFRIS) receipts from their landlords every time they pay rent.
In a notice to tenants, URA said the EFRIS receipt should accurately reflect the actual amount of rent paid, noting that obtaining the receipt is a tenant’s right under the law.
According to URA, the receipt also helps tenants properly substantiate their rental expenses and, where applicable, claim the correct input Value Added Tax (VAT).
The tax body raised concern over cases where rent is consistently increased but landlords either fail to issue EFRIS receipts or issue receipts showing amounts lower than the actual rent paid.
URA said such practices make it difficult to establish the actual rental income received by landlords, potentially facilitating the concealment of rental income and shielding non-compliance.
The authority has therefore advised tenants to be firm when requesting their receipts and not accept receipts indicating amounts different from the actual rent paid.
“Do not allow yourself to be inconvenienced because of your landlord’s non-compliance. Demand your EFRIS receipt; it is your right,” URA said.
The tax body encouraged tenants and landlords to work together to promote compliance and protect government revenue.
