The Uganda Revenue Authority (URA) has reminded businesses operating in 12 sectors that they are required to use the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) to issue electronic invoices and receipts.
The requirement, according to a public notice issued by URA, applies effective July 1, 2025, and is in addition to the existing mandatory EFRIS obligation for all VAT-registered taxpayers. URA’s official guidance confirms that EFRIS is used to transmit transaction details to the authority in real time and generate electronic fiscal documents.
The latest notice, published on August 10, 2026, targets businesses in sectors that include manufacturing, mining and quarrying, water supply and waste management, electricity and gas supply, construction, transportation and storage, accommodation and food services, information technology and communication, real estate, professional and technical services, arts and entertainment, and wholesale and retail fuel businesses.
Under the requirement, businesses in the affected sectors are expected to issue electronic invoices or receipts through EFRIS when conducting transactions covered by the system.
EFRIS stands for Electronic Fiscal Receipting and Invoicing Solution and allows businesses to record transactions while sharing relevant transaction information with URA in real time. The system is intended to improve transparency in business transactions, strengthen tax administration and make it easier to track sales and purchases.
URA said the latest requirement is particularly important for businesses that were not previously covered by the mandatory EFRIS regime.
The authority’s guidance indicates that the first phase of EFRIS rollout required all VAT-registered taxpayers to use the system, while a second phase extended the mandatory requirement to non-VAT-registered taxpayers operating in specified sectors from July 1, 2025.
However, the notice provides exemptions for some smaller businesses.
Businesses operating in the listed sectors with annual sales turnover of less than Shs10 million are not required to issue e-invoices or e-receipts through EFRIS, although they may voluntarily use the system.
Similarly, taxpayers earning rental income of less than Shs2.82 million annually are not required to use EFRIS for that income.
URA also warned that expenses supported by invoices or receipts from suppliers who are required to use EFRIS may have tax implications if the required electronic fiscal document is not obtained. The authority’s notice says no income-tax deduction will be allowed for an expense that is not supported by an e-invoice or e-receipt where the supplier is required to use EFRIS.
The tax authority further directed that e-invoices and e-receipts issued for business purposes should contain the buyer’s Business Registration Number (BRN), National Identification Number (NIN) or Taxpayer Identification Number (TIN), as applicable.
URA has encouraged taxpayers who fall under the mandatory categories to ensure that they comply with the requirement and obtain the necessary information on registration and available EFRIS platforms.
According to URA, registration requires a TIN and TIN password, after which taxpayers can access EFRIS through the URA web portal and complete the registration process.
The authority says EFRIS can also help businesses improve stock and sales management, maintain digital transaction records and facilitate more efficient tax-return processes.
URA has urged taxpayers seeking clarification on EFRIS to contact the authority through its official support channels or access the EFRIS resources available on its website.
