Buli uweandikhisa lwa VAT ali ni khurambisa EFRIS, ni khukulisa nga akaba ba customer bewe bakuli e-invoice. Nabo basubirwa khukula khubakulisi babeandikhisa lwa VAT babali ni khubawa e-invoices nga abe byesi bakulile bilikho kumusolo kwa VAT. Shakhaba shiryo, babandi babakheandikhisa lwa VAT nabo banyala bakhalawo khubwabwe khurambisa EFRIS. Mungeli yino nabo bali ni khuwa ba customer babwe  e-receipts.

1. EFRIS iyeta iryena basubuuzi khukhwanjula VAT mu URA?

VAT akelekhebwa bisinza 18% namwe 0% buli lidaala lye khukhola ni khukendesa byebusubuuzi  mukhwongela kumuwendo khubindu ni kimilimo kikyamakho kumusolo kwa VAT. Buli mukulisi namwe umurambi uweandikhisanga ali mulunyilili lwe khukhola ni khukendesa bibindu afukilisibwa khubanza kumusolo kwa VAT kukubirisa mu VAT uwasasulibwa.

Umukuli usembayo (non-registered VAT client) safukilisibwa khubanza khubanza Kumusolo tawe, nashiryo ali ni khukhwikhalilikha kumusolo. Shino shikila kumusolo kukubanzibwa kukobosebwayo ni kumusolo kukwakhiile khusasulibwa government kusasulibwa mu URA nga nushibona mu khuleeka khuno:

• Mukhuleeka khwangaki khuno umusubuuzi nga wakulile bibindu bibilikho kumusolo khumuwendo kwa 1,000/= aba asasula 180/=  nga VAT. Sharerera kumuwendo kwaatwela khuba 1,180/=. Mungeli yino 180/= VAT  kumusolo kwesi umusubuuzi abanza nga (input tax).
• Nga umuksubuuzi wakulisile bibindu byene bino khumuwendo kwa 1,500/=,bitsya khubakho kumusolo kwa VAT bisinza 18% nitsyo tsitsyola 270/=  nitsyo VAT(output tax).

Imbalilila ya VAT

Output VAT Ugx.270 rusakho Input VAT Ugx.180  

Nashiryo, Ugx.90 nitsyo tsitsiili khusasulibwa nu’musubuuzi mu URA.

Umusubuuzi nga wakulanile nga arambisa  EFRIS, imbalilila yino itsa yonyene busa. Khumbuka yekhukhola inzanjula ye kumwesi iya VAT mu URA, umusubuuzi ali busa nikumulimo kwe khukakasa ni khukolola biandikho bino nga ashiili khubiwayonga inzanjula mu URA tawe.

2. EFRIS iyeta iryena busubuuzi?

• EFRIS enables the business owner to monitor and track stockiyeta umwene busubuuzi khukhwimenyelesa ni khulondoola byesi bakulaana. Shino shamamo bilayi bibiili nga bino lwe busubuuzi:
  • Khumanya liina isi ukulila bibindu bibindui khukhwongelamo nge wiyetesa khumanyisibwa khukhwitsa khwa (low Stock alert)
  • Khutegeela ni khukhingilila bubwifi, ingeli isi unyalisa khupima mumbuka inyene bibindu bubyakulibwa ni bibyakulisibwa.
  • Khukhwimenyeelesa ingulisa ye bibyebusubuuzi wanyalisa khumanya bindu shiina bibikulibwa mangu khufurisa bibindi, nashiryo shayeta umusubuuzi khusubuula mubutufu.

• EFRIS yanguisa nalundi yakhendeza kumulimo kwe khukhwimenyelesa busubuuzi bwowo yoosi isi uli mumbuka yosi. Shino shikhendeza kamapesa kakatsya 
• Akhubiikha biandikho bitufunalundi biterevu nalundi bitufu shanyalisa umusubuuzi khukhalawo nga wamanyile
• Iyeta khu manya kumusolo kumutufu kwa VAT kwesi uli nikhusasula mumwesi kuliwo kukumanyikhane.
• Shikhendezakho imbuka ye khukobosebwa kumusolo, mungeli iyo kamapeesi karambisibwa mubusubuuzi keyongela.
• Shanguyisakho inzanjula ya VAT iye kumwesi nga wiyetesa lupapula lulwitsuse (prefilled VAT return) shayeta busubuuzi khulekha khukelewa mukhukhola inzanjula ni khukhwiwala kimitangokikitsa lwekhukelewa.
• Shayetakho ni busubuuzi khulekha khupangisa umubali tawe.
• Shiyetakho khukhendeza khukorana whe biandikho bikhalu khukwama buli ingulaana ingisibwa mubyuma byabikhibwa mushuma.

3. Nikombesa Tax Identification Number (TIN) khukhwiandikhisa lwa EFRIS?

Yee, wikombesa khuba ni TIN khukhwiandikhisa lwaEFRIS.

4. Khuli na mitendela shiina khukhwiandikhisa lwa EFRIS?

Buli uweandikhisa lwa VAT waandikhisibwa khale lwa EFRIS.

Ni nashiryo, Basasuli be kumusolo babashili khukhwiandikhisa lwa VAT      (non-VAT registered taxpayers) bali ni khulondelela bino:

• Tsya khu URA Web portal
• Miina ‘Login’ khumukhono kumulayi musonda angaki
• Robola ‘EFRIS’ khukhwama khulukalala.
• Ingisamo TIN and ni
• I password (OTP)inakhwakaanisibwa khu email yowo imandikhe oba bubakha khusimu mu SMS.
• Ingisawo OTP khufuna inzila iyekhutsya khu EFRIS homepage.
• Robola ‘first-time registration’.
• Robola oba urambisa e-invoicing namwe EFDs, ni bifwo bibindi bye busubuuzi (nga biliwo)
• Yakanisa khusaba mu URA khukakasibwa

5. Inambisa indyena EFRIS?

Khurambisa EFRIS, unyala walondakho ndwela khungeli tsino ikhusaanila;

NB: URA iliwo khuyeeta basubuuzi mukhurambisa ikhola yosi khu khola tsino.

6. EFRIS iramba iryena?

Khukulisa nga khwakholekhile mushifo shekhukulisilamo (POS) namwe mukhola ye khukelekha kumuwendo, biandikho bye khukulaana bikhwesebwa byasindikhibwa khu EFRIS server. Nga yafunile bubakha bwebiandikho bino server ibikolola yabira mukhola ifukilisibwa yabyongelakho tsisokya stsitsindi nga Fiscal Document Number (FDN) Verification Code ni QR code. Bino ari byakhingibwa byamala byakobosebwayo is umukulisi khu POS namwe kukhola ikelekha kimiwendo lwanyuma yarusa e-invoice namwe e-receipt inyala yaronebwa ni shishuma ne nola shikanibwa. Shino shinyalikha khukholekha mungeli tsyombi, nga uli khu internet oba nga mbakho ta.

7. Inyala narambisa EFRIS nga sindi ni internet tawe?

Yee, unyalisa khukaba receipt nga internet mbakho khumala tsinakhu tsiraano. Nenga wabirirewo tsinakhu tsiraano wakhila weyunga khu  EFRIS ne bubakha bwe biwandikho bingisibwe mu system.

8. Biwandikho shiina bibimanyikhanile (e-documents) bibirambisibwa mu EFRIS?

Iliyo biwandikho bine bibimanyikhanile bibirambisibwa mu EFRIS. Nibyo bino;   e-invoices, e-receipt, e-credit notes, ni e-debit notes. Biandikho bino bili ni bibiambakho bitaru bibimanyikhane, nibyo:  

• Fiscal Document Number (FDN)
• A verification code
• A Quick Response (QR) Code

9. Shiina nisho e-invoice?

Nisho shiandikho she mushumashishikesana shiri wabelewo khukulisa khubirira               mu EFRIS ela shikholebwa ni umusasuli we kumusolo kwa VAT uweandikhisa                   yengene. e-invoice yokesana bibiamba khumukuli ni umukulisi, bibiamba khubindu        ni kimilimo bikulisibwile, bibiamba khumusolo atwela ni shisiinza shilakilila             mubwimbi.

10. Shiina nisho e-receipt?

Nisho shiandikho she mushumashishikesana shiri wabelewo khukulisa khubirira               mu EFRIS ela shikholebwa ni umusasuli we kumusolo kwa VAT uweandikhisa                   yengene. e-receipt yokesana bibiamba khumukuli ni umukulisi, bibiamba khubindu        ni kimilimo bikulisibwile, bibiamba khumusolo atwela ni shisiinza shilakilila    mubwimbi.

11. Credit note nisho shiina?

Shino shiandikho shesi umukulisi awandidikhila umukuli nga akhalamo khukulana khukhwabirire. Shino shitera khukholebwa nga bibibdu byesi umukuli ayila wabikobosele.

12. Debit note nisho shiina?

Shino shiandikho shesi umukuli awandidikhila umukulisi nga amulomba akobose jukamapeessi kesi asasule lwe khumuwa bibindu bikhali bituufu tawe namwe bibyonekha,oba khukhalamo ingulaana ni tsilomo tsitsindi.

13. EFRIS ili mumakambila?

Yee, Sections 73A ni 73B iya Tax Procedures Code Act 2014 kakumisa khurao  EFRIS.

14. Nga indi ni busubuuzi bufiiti ela sinyalisa khukula EFD namwe ikhola ye khubala ni khukelekha kimiwendo nga khurambisa bibyuma, inyala nayetebwa ndyena?

Umusasuli we kumusolo unyalisa ikhola anyala warambisa:

• URA Web portal khu computer, laptop namwe tablet  yewe, oba
• EFRIS App funibwa khukhwama  khu App Store or Google Play Store yareebwa khu simu ye mukhono (mobile phone).

15. Shiina shesi ikhola nga EFD yase yakorere oba bakyibile?

Manyisa mangu naabi ba URA khukhukora oba khukhwibibwa.

16. Umukuli akhola aryena khukakasa ari shiandikho sha( e-document) shitufu?

Umukuli akhola khukakasa ari shiandikho sha(e-document) shitufu mungeli tsibili i.e. nga eyetesa,

• EFRIS validation app ili khu Google Play Store nga akhebela QR code  namwe nga arambisa FDN.
• Kumukhosi kukukhebela kukuuli khu EFRIS website nga arambisa FDN namwe inzila ye khukhebela (verification code). Nga shiandikho (e-document}shamalile khushikhebela ni EFRIS, bibiamba khukhukulaana kane bikobole khulupapula lundi.

17. Ikhola ndyena nga shiandikho (e-document) si shili shitufu tawe?

Shiandikho (e-document) shikhali shitufu shimanyisa shiri ingulaana shiyategelekha ni EFRIS tawe. Mumbela yino umukuli awebwa kamakesi khulopa inzibirisa imbi yino khubirira khu “report non-compliance link” https://ura.go.ug/en/report-non-compliance/ iya URA website.

18. Ikhola ndyena nge biandikho bibili khu e-invoice/e-receipt sibiambakana ni bibili khulupapula luruse tawe?

Mumbela yino, saba umukulisi ashikolole mangu naabi nga akhukholela e-credit note oba e-debit note. Shakhaba shiryo, nenga umukulisi walobile uwebwa kamakesi khulopa inzibirisa imbi yino khubirira khu “report non-compliance link” https://ura.go.ug/en/report-non-compliance/ iya URA website namwe ukeniyilekho office ya URA ikhuli shimbi.

19. Nanu ukhuwa buyeti mukhola ya EFRIS ?

Khutsiila khokhla (system-to-system), I tiimu ye babamanyile bibyumamu  URA (URA IT team) kane bawe basasuli be kumusolo buyeti’  mumbuka ye khuambakanisa inamba namwe ilomo yosi iye bumanyi ikanisibwa. Khutiila khu  EFDs, buyeti buwebwa ni Rank Consult, shitongole shihsasembebwa ni government khulolelela ingaba ya EFDs.

20. Indi ni khusasulila ikhola ya EFRIS yosi ?

Bitwela bya EFRIS nga;  URA web portal, ni EFRIS App  bya busa nga uli khukhola ni ikhola(system to System) , ne EFDs, ni EDCs bisasulibwa numurambisi.

21. Buno si bwikela busiro bwe buwuli bukali isi umusasuli we kumusolo?

Tawe. The user is allowed to deduct this cost of acquiringUmurambisi afukilisibwa khu khalakho kumuwendo kwa EFDs, system to system namwe EDCs  khukhwama khubyesi bakulisa nga bashiili khukhalawo kamapesi karusibwakho kumusolo tawe. Nalundi,  busiro bwe buwuli bukali isi umusasuli we komusolo bukhendela khukhwama biandikho bifunibwila mumbewo byabikhibwa mu  system.

22. Inyala nelosela khurambisa invoice imandikhe ni kumukhono nga neandikhisile khu EFRIS?

Tawe. Umusasuli we kumusolo yesi uwalambikha mu gazette, uwakhile khurambisa  EFRIS, akhila khukaba e-receipts oba e-invoices khubuli ingulaana ikholekha akari wo’musubuuzi ni umukuli. Khurusakho, umusasuli we kumusolo yuno uli mu gazette  anyala wakaba Invoice ni Receipt iye kumukhono  nga:;

• EFRIS System silikho tawe nalundi nga ikhola ye khuramba nga internet mbakho yarurirekho;
• Ikhola ni system yomusasuli we kumusolo yarurirekho;
• EFD ikaba (e-invoicing namwe e-receipting) yonekhilemo bali khukiterezakho.
• Mbawo ilomo ikindi ikhulu tawe.

Nenga kakabile ireciept imandikhe ni kumukhono, bona uri ukingisa mu system mumbuka ya sawa kabili na tsine (24hrs).

23. Receipt shiina ni Invoice shiina byesi URA ikhafukilisa tawe?

Bino nibyo byesi URA ikhafukilisa tawe:

• Khukhwingisa bibiikulibwa khukhwam khumukulisi umuwandikhe nga ali nikhukaba e-invoices oba e-receipts khukhendeza khumusolo nenga mbawo shiwadikho nga  e-invoices oba e-receipts shikakasa tawe.
• Khubanza kumusolo kwomundu uli nikhusasula kumusolo khu bibiikulibwa khukhwama khumukulisi umuwandikhe uli nikhukaba e-invoices oba e-receipts khukhendeza khumusolo nenga mbawo shiwadikho  nga  e-invoices oba e-receipts shikakasa tawe.

24. EFRIS i’ngonamo iryena ingobosayo ye kumusolo?

khubanza kumusulo kukukobosebwa nga wiyetesa e-receipts oba e-invoices shanguisibwa mangu lwekhuba buli biandikho byosi bibikanibwa biliyo mu  system.

25. Manambo shiina kakandi mu East Africa karambisa ikhola ifaana nga ikhola ya EFRIS?

Kenya, Tanzania ni Rwanda arekarambisa ikhola ifaana nga ikhola ya EFRIS.

26. Inyalisa khukulaanila mumapeesa kebulafu nga inambisa EFRIS?

Yee, unyalisa khukulaanila mumapeesa kebulafu nga urambisa EFRIS. Nenga, Khulwelomo ye kumusolo, URA irambisa kumuwendo kwesi bakhalawo khuyusa kamapesi mu shillings tsya Uganda

27. Inyala khulolelela ndyena byesi ingulisa mu EFRIS?

• Rengekha bibindu byesi ukulisa nga ulondamo nga wangala byesi ukulisa khukhwama khulukhalala lwa EFRIS.
• Birone mungeli yowo mu namba ni kamasina kebibindu
• Ngisa byesi ukulisa nga ubirengekha khutsiila mu bikuka nga Bibitabusibwa khukhwama ibulafu we linambo, Bibi kholebwa mwinambo, namwe bibikulibwa khu bandu ba bushele nga khulikho TIN namwe lisina lyomukulisi
• Unyala warambisa ingeli indala iye khutereza mu byesi ukulisa, khukhwireba namwe khuyusa mumatabi.

28. Inyala nakula bibindu bye busubuzi bibikhali khu lukhalala lwa EFRIS?

Yee. Unyala warambisa tsinamba tsitsindi  mu EFRIS system tsikhali khulukhalala     lwe bibindu mu EFRIS tawe. Nenga, unyala waronela ba URA banyalisa   khukhwongela bibindu bino khulukhalala lwe bibindu ni kimilimo kye khulukhalala          lwa EFRIS.

29. Biangafu shiina bibyakila barawo EFRIS?

URA yatandikhawo e-receipting ni e-invoicing khurusawo biangafu bino:

1. Khulekha khunyalisa khubiikha biandikho bye busubuuzi biterevu ate bibiyikinibwa mukhukhola busubuuzi nga; Khukulisa, Khukula, Khurusa kamapesi atwela ni Bikhalu ni bibindi.
2. Busubuuzi khukhasikhana khukhwanjula mubutuufu kumusolo kwa VAT kukwabusibwa khubakuli mu URA.
3. Busubuuzi khukhasikhana khukaba receipts/invoices lwe bibindu bibikulisibwa.
4. Kumusolo kukobosebwayo atwela ni kukurusibwakho bikhakholebwalu mubutuufu tawe.

1. EFRIS kuli kumusolo?

Tawe. EFRIS sikuli kumusolo tawe nenga ili ikhola iyarebwawo khunyalisa khulondola kumusolo kwa Value Added Tax (VAT) kwesi basubuuzi banjula mu Uganda Revenue Authority (URA). EFRIS irusawo shiluwo shishitsa munaamba ye khulolelela biandikho.

2. EFRIS iye shifuba mu Uganda?

EFRIS iye shifuba isi abo bosi basasuli be kumusolo babeandikhisa lwa VAT babali ni khukaba e-invoices khulwebyo byosi byasi bakulaana. Nenga, busubuuzi bushiili khukhwiandikhisa lwa VAT bunyala bwewanayo khurambisa EFRIS ela bwakaba e-receipts.

3. Shiina shibawo nga internet yarurulekho nga uli khurambisa EFRIS?

Unyala wakaba e-invoices nga wiyetesa EFRIS App  khu simu yowo iye mukhono,oba Desktop Software khu laptop, tablet ni computer akhaba nga network yarurilekho, mungeli ilangibwa offline mode. Nenga, uli ni khukobola khu  internet munakhu tsirano (5 days) unyalise khukhwingisabiandikho byesi ukholele mu  system.

4. Khuhiili ni khurambisa EFRIS lwnyuma lwa president khukwimisa kimitango kikitsa khulwe khurakimbisa?

Yee. It is important to keep usingShikhulu naabi khurama nga urambisa EFRIS, nga ni ili iyelikambila isi basasuli be kumusolo bosi khukirambisa. URA iliwo khukhwilosela khuwa basasuli be kumusolo buyetibwosi. President waimisa EFRIS kimitango khuubo bosi babakhasika khukhwiandikhisa  mu system paka nga May 7, 2024. Nenga, shilakilo shino shiramba khubandu babali mu busubuuzi bwabusheele, nikhufurisa abo babaali mu Kikuubo ni mubifwo bibindi bibifana biryo nga bikhola busubuuzi mu Uganda.

5. Value Added Tax (VAT) nisho shiina, ate ikelekhebwa iryena?

VAT kumusolo kukukhasasulibwa burerefu khu bindu ni burambi bisasulibwa umundu usembayo( uyo ukhali khutsya khukulisa bibindu namwe burambi lundi tawe).Sishili shiri bibindu ni burambi byosi bibakho kumusolo kwa VAT tawe. She khubonelakho iliyo bikhalikho kumusolo nga bye bulimi bibisi, byebulekeli, burambi bwe bulamu, ni bibindi (Unyala wanyola lukhalala lulwitsufu lwe bibndu ni burambi bikhalikho VAT mu

second schedule ya VAT Act khu URA website – https://ura.go.ug Under Legal and Policy). Bibikulisibwa bibindi byosi bibikharusibwakho bisasula kumusolo ni nashiryo bikelekhebwa VAT khu 0% namwe 18%.

6. VAT ili ingeli yekhusasula kumusolo khabili?

Tawe. VAT sili ingeli yekhusasula kumusolo khabili tawe. Lwekhuba unyala wabanza namwe warusakho kumusolo kwesi wasasula mukhukola busubuuzi nga ukhula inzanjula ye kumusolo kukwakelekhebwa bakuli. VAT  isasulibwa numukuli usembayo ela kwasasulibwa mu government ni umusasuli we kumusolo uweandikhisa khulwa VAT.

7. Nanu ukhalao kimisolo ni kimiwendo kye khukelekha kumusolo?

Kimisolo kirerebwa bibirerebwa mu lukhobo lwe linambo(Parliament), bitesi byakha byafukilisibwa ni President khukhwikela kamakambila ke kumusolo. URA niyo ira mukhola kamakambila kano. URA sikhalao  kimisolo ni kimiwendo kye khukelekha kumusolo tawe. Parliament ilanga ate yereba khubandu babusyele  barere bibibaso khumakambila ke kumusolo.

8. URA yamanyisa babandu ela yasomesa basasuli be kumusolo nga bashiili khurakikha EFRIS ta?

Yee, URA yasomesa ela ishisomesa ni khuyeta basasuli be kumusolo khu EFRIS khukhwi tolola linambo. Shekhubonelakho, in Kampala Central Business District (CBD)  khukhwama November 2023 paka March 2024;

• Basasulu be kumusolo 439 bakeniyakho khu URA tax hub mu Kikuubo

• Basubuuzi 15,023 bamanyisibwa khubiririla mukhola ye inzu khunzu khumala bibyombekhe 110 bye kamaduuka.
• Basubuuzi 1,761 batendekhebwa mubifwokonyo khu bya EFRIS
• Basubuuzi 5,760 bafuna biandikho bibibayeta mukhumanya khu EFRIS

• Paka ari, Tax Barazas12,  tsinganikha107 khunakhalondo ni khubifane mwinambo lyosi, 261 Bifwokonyo bye khulekela 261, ni bukukulu bwe kumusolo, and 22 khulutimbe byakholekha khu EFRIS khumanyisibwa mwinambo lyosi.

9. URA irusila bubakha muluzungu lwongene?

Tawe, Mukhukhakakho ni kamani khukhwolela basasuli be kumusolo bakali, URA yakalusa bibiamba khukhumanya khu bye kumusolo munimi 13 tsyabusheele khukhwongela khu lulimi luzungu. Khukalusibwa khuliwo munimi tsino: Alur, Lusoga, Luganda, Lumasaba, Runyankore- Rukiga, Runyoro-Rutoro, Acholi, Ateso, Lango, Swahili, Karimojong, Lukonzo, ni Lugbara.

10. Bubakha bwe khumanya khu bye kumusolo butabula buryena khumusasuli we kumusolo?

URA ikaba basasuli be kumusolo bubakha bubwikhengemo khubirila mu videos,bilango bya radio , bipande bye bakali, ni URA website lwe khukana bakali bamanye.

1. EFRIS ikanisa khurusa invoice akhaba nga khwabelewo nikhufurisa khwe khunzila

Invoice ya EFRIS irusibwa nga khukulisa khabelewo. Basasuli be kumusolo babakulisila khunzila, bakhila khu kenda ni EFD namwe Mobile invoicing Apps tsya URA oba system ye khukelekha kumuwendo khukakasa khukalaana.

2. EFRIS system sifikilisa khushusamo tawe nga umukuli walobele bibindu namwe wabikobosele tawe.

EFRIS yarawo ingeli is injusa inyala yakholebwamo nga bibindi byakobosebwele namwe byekanibwile ni umukuli nga ukhalamo invoice iyanyowa uyusemo khu muwendo namwe bukali namwe byombi(Price and Quantity) no wangonamo invoice inyoowa. Shino shikholebwa nga urambisa ikhola ya debit and credit note.

3. EFRIS sifukilisa khungona mubindu bibyonekhele tawe.

EFRIS ifukilisa khungona mubindu bibyonekhele khukhwama ifukilisa khutereza mubindu. Thisikhol ino ifukilisa umusasuli we kumusolo khungonamo ela warusamo bibyonekhe, biburukhile ni khuyusamo khukhundi nga khulikho ilomo

4. Ulini khupangisa umurambi wa URA akhurerekho EFD

Shino sishili shituufu tawe. Siwikomba khupangisa umurambi wa URA khukhurelakho EFD tawe EFDs  tsikabibwa ni Rank Consult Shilling Ugx 1.1 million. Mumapesi kano mulimo ni khurekekha EFD ela kamapesi kano kayilibwa nga kafukilisibwa khukhalakho nga ubalilila kamafurisa khu nzingisa yo musasuli we kumusolo khunzakamo ye kumwakha