Uganda Tax Alert | Additional taxpayers required to use EFRIS

The Uganda Revenue Authority (URA) has issued a public notice clarifying the taxpayers and sectors required to use the Electronic Fiscal Receipting and Invoicing Solution (EFRIS).

The clarification covers 12 sectors, including manufacturing, construction, transportation and storage, accommodation and food services, ICT, real estate, professional services, and wholesale and retail of fuel, among others.

Importantly, businesses within the affected sectors are required to issue EFRIS invoices and receipts even where they are not VAT-registered, subject to specified exemptions.

Our latest Tax Alert outlines the affected sectors, key exemptions, implications for businesses and practical steps taxpayers should take to remain compliant.

Read the full Tax Alert to understand what the EFRIS requirements mean for your business.