1)   Manufacturing

This includes the physical or chemical transformation of raw materials or intermediate goods into new products.

2)   Mining and Quarrying

This includes the extraction of naturally occurring minerals in solid, liquid or gases. Extraction activities can be achieved by different methods such as underground or surface mining, well operations, seabed mining among others.

3)   Water supply; sewerage, waste management and remediation activities

This section includes activities of water supply and activities related to the management (including collection, treatment and disposal) of various forms of waste. It also includes solid or non-solid industrial or household waste, as well as contaminated sites.

4)   Electricity, Gas, Steam and Air Conditioning Supply

This sector includes the activity of providing electric power, natural gas and the like through a network of power lines, pipelines and other distribution systems.

5)   Construction

This sector includes general construction and specialized construction activities for buildings and civil engineering works. It covers new construction, repairs, renovations, extensions and the installation of prefabricated buildings and temporary structures.

6)   Transportation and storage

This sector includes the provision of passenger or freight transport, whether scheduled or not, by rail, pipeline, road, water or air and associated activities such as; terminal and parking facilities, cargo handling, storage, postal and courier activities.

Exclusions: For this phase of EFRIS rollout, all providers of passenger land transport are not mandated to use EFRIS. These include; taxis, boda-bodas, shuttles, buses, and other land transport means for passengers.

7)   Accommodation and Food Service Activities

This sector includes the provision of short stay accommodation for visitors and other travelers and the provision of complete meals and drinks fit for immediate consumption.

8)   Information Technology and Communication

This sector includes the production and distribution of information and cultural products, the provision of the means to transmit or distribute these products, as well as data or communications, information technology activities and the processing of data and other information service activities.

Exclusions: All non-resident digital service providers who are required to pay digital service tax, are not mandated to use EFRIS.

9)   Real Estate Activities

This sector includes those acting as lessors, agents and/or brokers in one or more of the following: selling or buying real estate, renting real estate, providing other real estate services such as appraising real estate or acting as real estate escrow agents.

10)   Professional, Scientific and Technical Activities

This sector includes specialized professional, scientific and technical activities. These activities require a high degree of training, and make specialized knowledge and skills available to users.

11)   Arts, Entertainment and Recreation

This sector includes a wide range of activities to meet varied cultural, entertainment and recreational interests of the general public; including live performances, operation of museum sites, gambling, sports and recreation activities.

12)   Wholesale and Retail of Fuel

All fuel stations supplying kerosene and/or automotive fuels e.g. Diesel (AGO) and Petrol (PMS)