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Uganda e-Invoicing

Updated 27 February 2026

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  • Mandates
  • Penalties & Compliance
  • Technical
  • SAF-T
  • Timeline
  • FAQ
  • Sources
B2B e-Invoicing
mandatory
since 1 January 2020
B2G e-Invoicing
mandatory
since 1 January 2020
Next deadline
None announced
Formats
XML / JSON (EFRIS schema)
QR-coded fiscal document

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B2B
mandatory
since 1 January 2020
Mandatory issuance of electronic invoices and receipts through the Electronic Fiscal Receipting and Invoicing System (EFRIS) operated by the Uganda Revenue Authority , in line with the VAT Act and the EFRIS handbook . VAT-registered taxpayers must issue invoices via EFRIS using URA-accredited software providers.
B2C
mandatory
since 1 January 2020
B2C transactions must produce an EFRIS electronic fiscal receipt carrying a unique fiscal document number and QR code, in line with the EFRIS invoice/receipt issuance guidance published by the URA.
B2G
mandatory
since 1 January 2020
Public bodies require an EFRIS e-invoice for all supplier payments, in line with URA enforcement guidance on EFRIS .

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Penalties

Failure to Issue EFRIS Document
Failure to issue an EFRIS e-invoice or fiscal receipt attracts financial penalties under the VAT Act and Tax Procedures Code Act, with denial of input VAT deduction for the buyer in line with URA guidance .

Standards:

URA EFRIS standard

Supported Formats:

XML / JSON (EFRIS schema)
QR-coded fiscal document

Clearance Model:

Real-time fiscalization through EFRIS-integrated ERP/POS or the EFRIS web client: each invoice or receipt is transmitted to URA, validated, and stamped with a unique fiscal document number and QR code printed on the document for buyer-side verification.

Archiving Requirements:

5 years retention required by the Tax Procedures Code Act; EFRIS documents archived by both supplier and URA platform

N/A

EFRIS Becomes Mandatory for VAT-Registered Taxpayers
1 January 2020
general
The Uganda Revenue Authority made the Electronic Fiscal Receipting and Invoicing System (EFRIS) mandatory for all VAT-registered taxpayers, with enforcement guidance clarifying issuance and reporting obligations.
EFRIS Linked to Monthly VAT Returns
1 July 2021
B2B
URA reinforced the link between EFRIS e-invoices and monthly VAT returns, with official guidance on the use of e-invoices/receipts in the monthly VAT return clarifying that input VAT deduction requires a matching EFRIS invoice.
Updated List of Accredited EFRIS Software Integrators
16 April 2024
Technical
URA published an updated list of accredited EFRIS software integrators to help taxpayers connect compliant ERP and POS systems to the EFRIS platform , in line with the EFRIS brochure 2023/2024 .

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Frequently asked questions about e-Invoicing in Uganda

Yes, e-Invoicing is mandatory in Uganda for B2B (since 2020-01-01) and B2G (since 2020-01-01) transactions.

B2B e-Invoicing in Uganda is mandatory since 2020-01-01. Mandatory issuance of electronic invoices and receipts through the Electronic Fiscal Receipting and Invoicing System (EFRIS) operated by the Uganda Revenue Authority , in line with the VAT Act and the EFRIS handbook . VAT-registered taxpayers must issue invoices via EFRIS using URA-accredited software providers.

B2G e-Invoicing in Uganda is mandatory since 2020-01-01. Public bodies require an EFRIS e-invoice for all supplier payments, in line with URA enforcement guidance on EFRIS .

Uganda supports the following e-Invoice formats: XML / JSON (EFRIS schema), QR-coded fiscal document.

Uganda uses the following e-Invoicing standards: URA EFRIS standard.

Real-time fiscalization through EFRIS-integrated ERP/POS or the EFRIS web client: each invoice or receipt is transmitted to URA, validated, and stamped with a unique fiscal document number and QR code printed on the document for buyer-side verification.

Uganda has penalties for e-Invoicing non-compliance. Failure to Issue EFRIS Document: Failure to issue an EFRIS e-invoice or fiscal receipt attracts financial penalties under the VAT Act and Tax Procedures Code Act, with denial of input VAT deduction for the buyer in line with URA guidance .

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Uganda e-Invoicing through XML / JSON (EFRIS schema), QR-coded fiscal document. Integration typically requires Peppol network connectivity or direct API integration.

To integrate with Uganda e-Invoicing: 1) Ensure your software supports XML / JSON (EFRIS schema), QR-coded fiscal document, 2) Implement the required transmission method, 3) Comply with URA EFRIS standard.

Uganda requires compliance with URA EFRIS standard standards. Supported formats include XML / JSON (EFRIS schema), QR-coded fiscal document. Archiving requirement: 5 years retention required by the Tax Procedures Code Act; EFRIS documents archived by both supplier and URA platform

To get started with e-Invoicing in Uganda: 1) Review Uganda's specific requirements, 2) Ensure your software supports XML / JSON (EFRIS schema), QR-coded fiscal document formats, 3) Connect to the required transmission network, 4) Test compliance before deadlines.

B2C e-Invoicing in Uganda is mandatory since 2020-01-01. B2C transactions must produce an EFRIS electronic fiscal receipt carrying a unique fiscal document number and QR code, in line with the EFRIS invoice/receipt issuance guidance published by the URA.

Primary sources for Uganda

efris.ura.go.ug, ura.go.ug, thetaxman.ura.go.ug, thetaxman.ura.go.ug, ura.go.ug, ura.go.ug.

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