Section 73A of the Tax Procedures code 2014, provides the legal framework for implementing EFRIS. The provision provides for the commissioner to specify by a notice in the Gazette, taxpayers for whom it shall be mandatory to use EFRIS under the various business models i.e. Business to Business (B2B), Business to Government (B2G), Business to Consumer (B2C) in Uganda to issue e-receipts or e-invoices.

It is mandatory for all VAT registered tax payers to enroll on the system.

However, those outside this category are advised to implement EFRIS and take advantage of the various benefits.

A Taxpayer Identification Number (TIN)

Click here for TIN registration

This is an electronic document that shows a sale has occurred through EFRIS and is ONLY issued by a taxpayer who is registered for VAT.

This is an electronic document that shows a sale has occurred through EFRIS and is issued by a taxpayer who is not registered for VAT.

The key features include the following;

1. the fiscal document number (receipt or invoice number),
2. a verification code,
3. a quick response (QR) code, etc.

• Helps to fast track the refund claims since the information is already available in the system.
• Enables URA avail taxpayers with prefilled tax returns in future to minimize delays and costs involved in filling tax returns.
• Prefilled tax returns will help taxpayers avoid penalties for late or non-filing
• Taxpayers will be in position to track and validate business transactions in real time for efficient business management. (Proper bookkeeping and sales management)
• The solution eliminates the risk of physical loss of tax invoices as transactional data or copies are digitally stored in the system
• Fair assessments of taxpayers’ tax positions which reduce unfair competition in business.