On June 20, 2022, the Ugandan tax authority URA started requiring real-time e-invoicing and receipt reporting. Businesses with annual sales of more than UGX 2 billion and/or more than 100 daily transactions are affected. This model requires invoice submission through the Electronic Fiscal Receipting and Invoicing Solution Server and is a pre-clearance model (EFRIS). A verified e-invoice or e-receipt is then returned.
There are two live channels for reporting transactional data in EFRIS. VAT taxpayers must now register with EFRIS and decide which of the two processes they choose to follow.
- Electronic Fiscal Devices (EFDs): licensed electronic cash registers for use in retail. On behalf of the company, it is able to send routine batch invoices to the URA. An EFD is a tool with impenetrable or inaccessible fiscal memory approved by a tax authority that is used to effectively manage and regulate sales. It consists of a virtual Sales Data Controller (SDC) and a Point of Sale (POS) system that are linked to create e-receipts and e-invoices. It comprises a secure component that transmits the financial (fiscal) data to the EFRIS system.
- E-invoicing which is a webservice API (Application Programming Interface) connection among the business’ accounting or ERP system to EFRIS. Invoice information is sent in XML, which EFRIS decrypts for validation. Then, EFRIS reimburses the taxpayer with the following:
- Unique Fiscal Document Number
- Invoice verification number
Effective date: 20 June 2022