On May 11, 2022, the Uganda Revenue Authority (URA) issued a Public Notice via Twitter regarding the categories of taxpayers required to issue fiscal documents (e-invoices/e-receipts) using their billing, invoicing, receipting, or Enterprise Resource Planning (ERP) systems that are integrated with the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) (system-to-system integration). The following taxpayer categories are subject to the system-to-system integration requirements:
- VAT-registered taxpayers operating a business with a billing, invoicing, receipting, or ERP system;
- VAT-registered taxpayers with gross turnover of UGX two billion or more per annum; and
- VAT-registered taxpayers with gross turnover of less than UGX two billion per annum but making 100 sales transactions or more per day.
The system-to-system integration requirements entered into force on May 15, 2022, with a transitional period until June 30, 2022 to complete the integration.
Although not all VAT-registered taxpayers must comply with the system-to-system integration requirements, all VAT-registered taxpayers must use the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) to issue e-invoices and e-receipts via one of several methods.
Effective date: 15 May 2022