The Uganda Revenue Authority (URA) has issued a new directive mandating 12 additional business sectors to adopt the centralized e-invoicing and e-receipting system, effective 1st July 2025. This move is in line with the Tax Procedures Code (E-Invoicing and E-Receipting) Regulations, 2020, and is part of the ongoing efforts to enhance transparency, efficiency, and tax compliance across the country’s economic landscape.
The directive requires all affected businesses to issue electronic invoices or receipts using either the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) provided by URA, or URA-authenticated invoicing devices and systems.
New Sectors to Comply
The 12 newly designated sectors include:
- Wholesale and Retail of Fuel
- 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 and Communication Technology (ICT)
- Real Estate Activities
- Professional, Scientific and Technical Activities
- Arts, Entertainment and Recreation
All businesses operating in these sectors are expected to register for the system and ensure that their invoicing and receipting methods are fully compliant by the July 1, 2025 deadline.
What Is EFRIS?
The Electronic Fiscal Receipting and Invoicing Solution (EFRIS) is URA’s digital platform that facilitates real-time transmission of transaction data to the tax authority. The system supports:
- Real-time issuance of e-receipts and e-invoices
- Validation of tax documents through QR codes and URA authentication
- Simplified tax filing through automatic generation of tax returns
- Curbing revenue leakage and fraudulent invoice practices
Importance of Compliance
URA highlights that this directive is not a new tax but rather an improvement in how taxes are reported and managed. Businesses that fail to comply may be subject to administrative penalties as stipulated under the Tax Procedures Code Act.
All affected taxpayers are urged to:
- Integrate with EFRIS or deploy approved invoicing devices
- Train staff in system usage
- Seek technical guidance from URA where needed
Supporting Businesses
In preparation for the rollout, URA intensified stakeholder engagement efforts including:
- Training workshops and webinars
- One-on-one business support
- Onboarding sessions for software vendors and IT professionals
- Access to the EFRIS sandbox environment for developers
URA also encourages taxpayers to consult their District Tax Office or visit the URA website for resources and step-by-step guides on how to comply.
This directive marks another milestone in Uganda’s transition toward a digitally enabled and more transparent tax system. By extending e-invoicing obligations to additional sectors, URA aims to foster a fairer business environment and enhance national revenue collection without increasing the tax burden.
All newly affected sectors are reminded that compliance became mandatory on July 1, 2025.
For more information, visit www.ura.go.ug or contact the nearest URA office.