KAMPALA, Uganda — The Uganda Revenue Authority (URA) is planning to expand its Electronic Fiscal Receipting and Invoicing Solution (EFRIS) to an additional 12 sectors, meaning more businesses will soon be required to issue verified electronic receipts and invoices. The new directive, signed by Commissioner General John R. Musinguzi, will take effect on July 1, 2025, as part of efforts to close tax loopholes and boost compliance nationwide.
The new directive, signed by Commissioner General John R. Musinguzi, will take effect on July 1, 2025 as part of efforts to seal tax loopholes and strengthen compliance nationwide.
The additional sectors include:
- Wholesale and Retail of Fuel
- Mining and Quarrying
- Manufacturing
- Electricity, Gas, Steam, and Air Conditioning Supply
- Water Supply, Sewerage, waste management, and remediation
- Construction
- Transportation and Storage
- Accommodation and Food Services
- Information, Communication, and Technology
- Real Estate
- Professional, Scientific, and Technical Services
- Arts, Entertainment, and Recreation
The URA has cautioned that businesses failing to comply will face a penalty tax amounting to twice the tax due on the transaction.
Introduced in 2021, EFRIS captures business transactions electronically and sends the data instantly to the URA. While the system has been credited with boosting VAT compliance and revenue collection, some traders have criticized it for its cost and complexity.
In a public notice, Musinguzi stated that the expansion will “enhance transparency, promote fair competition, and improve service delivery to compliant taxpayers,” as the authority targets improved reporting in sectors often linked to under-declaration.
