1. Kugarulirwa emisoro eyesabirwe kuraba mukukozesa empapura zinu eza kalimagezi (e-receipts rundi e-invoices) biija kukorwaho bwangu obwokuba neziba zimanyirwe habwenkora enu.
2. Linu idaara erirukuyamba URA kuha omuhi w’omusoro ritani eyijuzibwe obu nihaho kukerererwa hamu nebisale ebisasurwa mukuijuza nokwanjura ritani. Kinu nikisoboka habyokuba URA eyoleka ebi ebirukukwata ha ntahya n’ensubura hali obu obwire obugumibwe omuhi w’omusoro.
3. Ritani zinu ezijuzibwe nizikonyera omuhi w’omusoro obutasasura engaisi habwokutekamu ritani zikererirwe rundi kutatekeramu kimu.
4. Abahi b’omusoro nibasobora kuhondereza n’okugumya eby’obusubuzi bwabo habwire bwonyini nikireta kwirukaniza obusubuzi bwabo kurungi.
5. Enkora enu nihaho kubura okw’empapura ez’obusubuzi obwokuba binu bwona nibiba byahyirwe mubwoma kalimagezi
6. Kulengwa omusoro ogusemerire kwihaho kaliitano eyetahikire mubusubuzi.
7. Kugarurwa omusoro ogusabirwe kuraba munkora enu eya e-receipts rundi e-invoices nija kurahuka obwokuba byona ebirukwetagisa nibiba biroho mu byoma ebya kalimagezi

Kukozesa EFRIS kuraba mukiragiro

Kamisona ahandika mu gazeti abahi b’omusoro abarukukwatwaho abaina kukozesa enkora ya EFRIS. Habwire bunu, kiri mukiragiro ngu abo boona abahandikirwe haby’omusoro ogwa VAT baina kukozesa EFRIS. Baitu, abali aheru y’entekaniza enu nibahebwa amagezi kukozesa EFRIS bagoborre mu birungi ebingi ebikirimu.

Idara eryo 1: Omuhi w’omusoro

Omuhi w’omusoro ahika ha EFRIS kuraba ha kibanja ekya kalimagezi ekya URA https://www.ura.go.ug hanyuma atahemu obu nakozesa ebihandiko ebirukumwikiriza. Ekihandiko rundi pasiwadi eyokukozesebwa murundi gumu(OTP) ija kuherezebwa ha email ye rundi ha namba ye ey’esimu kusigikirra eki ekyakomeremu nukwo ahike hakikaro ekya EFRIS.

Idara erya 2: Omuhi w’omusoro akomamu kwehandikisa okwokubanza  “First time registration” ahondezeho kusaraho okukozesa e-invoicing hamu rundi obwoma kalimagezi oburukugaba risiti(EFDs), ekikaro ekindi eky’obusubuzi kwongerwaho (obukiraba kiroho) hanyuma nukwo okusaba kuherezebwe hali URA.

Idara erya 3: Hanyuma yokutekamu okusaba, Omuhi w’omusoro agarra buhyaka ekikaro kinu obu nanyiga hakasani aka URA rundi akasani akenju. Kuhandikwa obukura kurabiremu, orukarra orwa EFRIS rwija kwolekwa.

Manya kinu: Kwihaho okumaliriza kugaita enkora hali endi eya URA, kutaha ha kibanja kalimagezi rundi ha mukutu ogwa URA rundi kutekaho ebyoma nka komputa rundi esimu, oina kuba namasanyarazi, enamba y’omuhi w’omusoro(TIN), nekyo ekirukukwikiriza kutahamu rundi pasiwadi, kandi ogaisirwe ha intaneti. Haby’enkora kugaita hali eya URA, bakasitoma nibatunga enkora eya API nukwo batunge kwegaita hali URA.

Hanyuma y’okutunda, ebibaire mu kutunda kunu bikwatwa mu nkora eyokuturukya empapura eza invoisi(ERP) rundi obyoma obyokutunda, kandi nibiherezebwa hali URA ahonaho nukwo risiti rundi invoisi ziturukibwe.

Hanyuma yokutunga ebibaire mukutunda, EFRIS ekwata binu nebihindura mu risiti rundi invoisi kalimagezi obu neyongeraho ebintu ebikuru nka enamba y’ebyensimbi(FDN) rundi enamba ya risiti/invoisi, akarorwaho ak’okugumya n’ebindi. Hati EFRIS nekwata ebirugiremu nebigarurra enkora ya kitunzi. Habwire bunu, risiti rundi invoisi kalimagezi niziturukibwa. Enkora enu yona nebaho byangu muno kandi tesemerire kulemesa kuturukya risiti na invoisi ya kasitoma.

Kugaita enkora emu hali endi

Kinu kikora kurungi habwa ba kasitoma abaine enkora eyokutunda(eroho kandi nhyaka). Enkora emu hali endi nukwo kugaita enkora ya Invoisi y’omuhi w’omusoro, Enterprise Resource Planning(ERP) hamu na EFRIS kuturukya risiti na invoisi kuraba mumpereza eya API. Kukomamu kunu nikusagika kugaba risiti otali ha mukutu rundi otaine intaneti.

Ekibanja kya kalimagezi rundi omukutu ogwa URA

Abahi b’omusoro nibasobora kukozesa akawunti zaabo kurugirra ha link ya EFRIS ha mukutu ogwa URA obu nibakozesa enamba zabo ez’omusoro na pasiwadi kugaba risiti na invoisi. Pasiwadi enu ija kukozesebwa kumara esaaha 24 kandi abahi b’omusoro nibasabwa kugyahura kurungi.

Desktop (Client Application) Enu software erukukozesebwa obu neruga ha mukutu ogwa URA hansi ya e-invoicing downloads menu. Netekebwa ha bikwato by’omuhi w’omusoro nka komputa habwokukozesebwa kuturukya risiti hamu na invoisi. Okukomamu kunu, kasitoma nayetagisa kwekorra ibara eryokukozesa hamu na pasiwadi. Tikirukwetagisa kutunga pasiwadi eyesaba 24 OTP. Kinu nikimanyisa ngu URA neyesiga ebi ebya kasitoma ayekolire habw’obusubuzi bwe.

USSD Quick codes

USSD nikimanyisa Unstructured Supplementary Service Data kandi obundi eyetwa Quick codes kinu kikonyera kunywanisa hagati y’esimu yawe hamu n’ekitongole eky’amasimu. Omuhi w’omusoro aija kuhebwa enyuguta(code) eyokukozesa kuturukya risiti hamu na Invoisi obu nakozesa esimu ye.

Electronic Fiscal Device (EFD)

Kinu kikwato rundi kyoma ekigumizibwe ekitongole kyebw’emisoro habw’ensoga y’ebyokutunda mubusubuzi. Harumu akoma okoru kutundiraho(POS) hamu n’akandi akaina obusobozi hakwahura ebikozirwe mumulingo ogwekikugu nukwo kiturukye risiti na invoisi. Kandi halumu n’omuhanda ogugumizibwe kuhereza ebirugiremu hali enkora eya EFRIS.

Kwongera hali ebi, kukomamu kunu nikusagika kugaba risiti na invoisi nambera atali intaneti. Ekikwato nikikiriza kuseruliriza hali ebi ebirumu baitu mu kubisoma kwonka, kwahura ebirukukwata ha risiti na invoisi kandi kiturukye na za ripota eza buli kiro, buli sabiiti, buli mwezi hamu n’ezomwaka ha busubuzi.

Kinu kikatekanizibwa habw’abarukutunda amafuta. Kinu kiina akamundu ak’omwika akarukubara amafuta agaturukibwe. Kutunda oburukubaho ha kyoma, amakuru nigaherezibwa ha kikwato ekya EFD nukwo kiturukye risiti ahonaho. Omusoro nigubarwa kusigikira ha mafuta agatuzirwe.

Manya kinu: Abahi b’omusoro abatarukusobora kugura Akoma aka EFD rundi ERP nibahebwa amagezi kukozesa ekibanja ekya URA ha web portal rundi Desktop Application.

Emihendo ya binu

Kuhandikisa

Abantu boona abahandikisibwe na URA baina akawunti eya EFRIS kandi nibagikozesa kuraba   mu namba y’omuhi w’omusoro(TIN) hamu na pasiwadi. Pasiwadi neherezebwa ha email rundi esimu eyi wahandikisize. Omuhi w’omusoro nanihirwa kwehandikisa kukozesa enkora enu obwakuba nagikozesa bulikiro mu busubuzi bwe.

Kurolerra sitoka

Kurolerra sitoka nikutandikira ha kutahya sitoka/obuhereza mu nkora eya EFRIS. Kinu nikiha erama eyehikire hali obuhereza byawe byona kintu ha kintu.

Abahi b’omusoro abali mubuhereza nibasobora kugenda mumaiso nokugaba risiti hamu na invoisi hanyuma yokutahya sitoka. Baitu abahi b’omusoro abarukusubura ebintu baina kubitahya mu bwingi bwabyo batakatandikire kugaba risiti na invoisi.  Nukwo omuhi w’omusoro ainganize sitoka ye, ahingisemu rundi obwingi n’obwire bwenyini.

Manya kinu: Nambere kasitoma atasoboire kutunga ekyobuguzi, erama rundi ekipimo, omuhi w’omusoro aija kumanyisa URA. Abarukukwataho aba EFRIS baija kwekebijja okumanyisibwa kunu nukwo batekemu ekyobuguzi kinu n’ebipimo harukarra.

Fiscal Document Management

Hansi y’enkora enu, omuhi w’omusoro nasobora kukora binu:

• Kugaba risiti na invoisi.

Eiwadikaun (Registration)

Itunga keere lu iwadikauna keda URA ejatatar keda akaunta na EFRIS ido epedorete elomar toma itosomaete enamba kec lo esolo ka esula lo aiyeyia (password). Ijukakino do kesi esula do lo aiyeyia (OTP) lo itosomao irwan atipet keda ebalua alo olago arai bo nat onaba lo esimu. Ekoti do atacan esolo eiwadikaun anu aitosom EFRIS anu aswamiso kec nu aisubus keere nu angin apaaran.

Aidar iboro lu Egwelanaro (Stocking Management)

Epone lo aidar iboro lu egwelanaro egeun keda aitolomio na obore arai aswamisio ne da esekuna atacan esolo iboro/aswamisio kere lu egwelanari ngesi ane ejaasi iboro lu imarimarit EFRIS (EFRIS product list). Ekorari (maps) do na iboro keere kitoni ne ejaai esula lo iboro lo itogogongoritai (standardized product code).

Atacak esolo lu egwelanarete aswamisio epedorete do aiyatakin alosit akonye aicil arisitin nu olago arai edaun aitolomar aswamisio kec ne ejai EFRIS (configuration is completed). Konye, atacak esolo lu egwelanarete iboro, ekotokin do kesi aileleb iboro itiaisinei lu iboro kec eroko kesi epedora aijerunun arisitin. Anu do atacak esolo aijulujul iboro kec, aijukar iboro (transfer stock) arai bo nat aingitun nu ikamunitos iboro kotoma apak.

Kiitunite (NB): Ne mam atacan esolo epedora adumun esula lo ibore ayen ekoto ngesi arai bo nat apakaet ken a ipimaere, ekotokin do atacan esolo ngon aikwenyakin URA. Ijaunete do lu ikamunitos EFRIS ailipa ngin kosodete aitemokin ibore ngin arai bo nat eipimae ke.

Aitemonokin/Aidar Aiwadikaeta nu Ikapun (Fiscal Document Management)

Kotoma ane, epedori atacan esolo:

• Acil arisitin nu olago.
• Aitolomun ka alemar ikapun ice lu itegelitai ka amusugun ebe credit notes. Ingarakinete nu aitidisiar (adjustments) ikapun lu etolomunitai arisiti na acepak oponi itidisiarai iboro lu egwelaritai arai bon at ebeei kec.

Aitolomun ka aiyatakin ikapun ice lu itegelitai ka amusugun ebe debit notes. Ingarakinete nu aiyatakin (adjustments) ikapun lu etolomunitai arisiti na acepak oponi iyatakinai iboro lu egwelaritai arai bon at ebeei.