PUBLIC NOTICE

EFFECTIVE USE OF E-INVOICES/RECEIPTS

FOR TAX PURPOSES
Reference is made to the public notices issued by URA on the 4th August 2020 and 06th August 2020 in
which a 3 months transition period for the effective use of the Electronic Fiscal Receipting and Invoicing
Solution (EFRIS) for the issuance of e-receipts and e-invoices by all VAT registered taxpayers was allowed.
Accordingly, notice is hereby given to the public that the transition period shall end on the 30th September
2020 and with effect from 1st October 2020, the following shall apply;
(i) Every Value Added Tax (VAT) registered taxpayer is required to issue an e-invoice or e-receipt for every
business supply made (whether exempt or taxable) using the Electronic Fiscal Receipting and Invoicing
System (EFRIS).
(ii) Every VAT credit, refund claim and Income tax deduction or expenditure shall not be granted unless
such credit, refund claim, expenditure or deduction is supported by an e-invoice or e-receipt, provided
the supplier of the goods or services is required to issue an e-invoice or e-receipt.
E-Invoicing or Receipting Options
EFRIS provides the following options for a taxpayer to issue an e-invoice or e-receipt. A taxpayer is advised
to choose from available options below what is most suitable to his/her business model;
i. System-to-system integration: This is recommended for clients with existing sales/invoicing/billing
systems. the taxpayer shall continue to use their system to issue fiscalised e-receipts and e-invoices.
ii. The URA Web Portal: This is recommended for taxpayers without an existing system. The taxpayer
shall issue the e-receipts and e-invoices from their URA account on the web portal.
iii. The Windows Client Application: This is also recommended for taxpayers without an existing system
and provides assurance from the possible interruptions in the availability of the URA web portal. The
application can be downloaded from the URA web portal and installed onto one’s computer to issue
e-receipts and e-invoices.
Support
i. Taxpayers are encouraged make use of our tutorials and user guides to equip yourself with all you need
to know about ERFIS. The videos tutorials can be accessed from the web portal (ura.go.ug) under the
menu for e-invoicing>User Guides or from the URA official YouTube channel.
ii. The Tax Procedures Code (E-Invoicing and E- Receipting) Regulations, 2020 are available on the URA
Portal under the menu for e-Invoicing>>Policy>>Regulations and Gazette.
iii. For more information, please visit the nearest URA Office or contact us on 0323444621 or email:
services@ura.go.ug

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