Electronic invoicing guide
Uganda
Digital reporting requirements
Clearance
Obligatory
Mandatory for all taxpayers for B2B, B2C and B2G transactions. Exemptions apply for small businesses.
Authority
The Ugandan tax authority (URA)
Platform
EFRIS (Electronic Fiscal Receipting and Invoicing System)
Format
JSON
Storage time
5 years
Reporting and processes
Organizations and companies operating in the Ugandan market must submit their electronic sales invoices to the URA, and the URA must approve the invoice before the company can transmit it to its client In the “System to System” model, through a technology service provider, the structured invoice in JSON format is generated automatically from the taxpayer’s ERP information. The e-Document is sent to the EFRIS platform, which validates the invoice by including four mandatory fields:
• Fiscal Document Number (FDN): Official invoice document number.
• Invoice Identification Number (InvoiceId): Document Identifier.
• Verification Code (Anti-fake Code): Invoice verification code
• QRCode (QR Code): URA-issued code that identifies the invoice.
• Finally, the invoice must be sent to the receiver with the data entered by the platform.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
Invoice/Receipt Issuance, Uganda Revenue Authority
Documents
Invoices and cash receipts
Credit and Debit Notes
Goods Movement
Inventories
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