Key compliance facts
Standard
URA EFRIS XML schema (digital signature, QR code)
Authority
URA — Uganda Revenue Authority
Mandatory For
All VAT-registered businesses (B2B, B2G, B2C); high-turnover businesses must integrate ERP
Effective Date
Jan 1, 2021 (mandate) · May 2022 (ERP integration for high-volume) · Jun 20, 2022 (real-time) · Jul 1, 2025 (12 new sectors)
About Uganda E-Invoicing
Uganda's EFRIS (Electronic Fiscal Receipting and Invoicing Solution) operates under Section 73A of the Tax Procedures Code Act 2014. Mandatory from 1 January 2021 for all VAT-registered businesses, EFRIS enables real-time transmission of invoice data to the Uganda Revenue Authority (URA) via multiple channels: web portal, mobile apps, ERP system integration, and Electronic Fiscal Devices (EFDs). Each transaction generates an e-receipt or e-invoice with a unique QR code linked back to URA. From May 2022, companies with high transaction volumes or annual turnover above UGX 2 billion had to connect their ERP systems directly to EFRIS, with real-time transmission mandatory from 20 June 2022. From 1 July 2025, EFRIS was broadened to cover 12 new sectors — a significant scope expansion beyond the traditional VAT base. Most recently, mandatory e-receipting was extended to additional taxpayer categories effective 1 July 2025.
Implementation Phases
- ✓
EFRIS launched
2020URA announces and launches EFRIS infrastructure.
- ✓
Mandatory for VAT taxpayers
Jan 1, 2021All VAT-registered companies required to use EFRIS.
- ✓
High-volume ERP integration
May–Jun 2022Companies with turnover above UGX 2 billion connect ERPs to EFRIS; real-time from 20 Jun.
- ◉
Sector expansion
Jul 1, 2025EFRIS broadened to 12 new sectors; mandatory e-receipting extended.
Key Compliance Facts
- Legal basis: Section 73A of Tax Procedures Code Act 2014
- Three components: EFDs, e-invoicing portal, ERP integration
- Real-time transmission with unique QR code per invoice
- Verification via URA verification app
- Covers B2B, B2G and B2C transactions
- Penalties of up to UGX 6 million for non-compliance
Frequently Asked Questions
Is e-invoicing mandatory in Uganda?
All VAT-registered businesses (B2B, B2G, B2C); high-turnover businesses must integrate ERP. Status: Live & Mandatory.
Which authority regulates e-invoicing in Uganda?
URA — Uganda Revenue Authority
What e-invoicing standard does Uganda use?
URA EFRIS XML schema (digital signature, QR code)
What is the e-invoicing model in Uganda?
Clearance via EFRIS (Electronic Fiscal Receipting and Invoicing Solution)
When did Uganda e-invoicing take effect?
Jan 1, 2021 (mandate) · May 2022 (ERP integration for high-volume) · Jun 20, 2022 (real-time) · Jul 1, 2025 (12 new sectors)