URA Expands EFRIS Requirement to More Business Sectors

The Uganda Revenue Authority (URA) has announced that more businesses are required to use the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) to issue electronic invoices and receipts.

According to a public notice published on August 10, 2026, the requirement applies to businesses operating in several sectors, in addition to the existing mandatory EFRIS obligation for VAT-registered taxpayers.

Uganda Revenue Authority said the expanded requirement applies effective July 1, 2025, covering businesses in sectors including manufacturing, mining and quarrying, construction, transportation and storage, accommodation and food services, information technology and communication, real estate, professional and technical services, arts and entertainment, and wholesale and retail fuel.

URA described EFRIS as the system businesses are required to use “to issue electronic invoices and electronic receipts.”

Which businesses are affected?

The notice covers businesses engaged in:

1. Manufacturing
2. Mining and quarrying
3. Water supply, sewerage, waste management and remediation
4. Electricity, gas, steam and air-conditioning supply
5. Construction
6. Transportation and storage
7. Accommodation and food services
8. Information technology and communication
9. Real estate activities
10. Professional, scientific and technical activities
11. Arts, entertainment and recreation

Wholesale and retail of fuel

However, URA said some businesses are exempted from the requirement.

For example, under transportation, providers of passenger land transport such as taxis, boda-bodas, shuttles and buses are excluded from the current phase of the EFRIS rollout. Non-resident digital service providers required to pay digital service tax are also not mandated to use EFRIS under the notice.

Small businesses may use EFRIS voluntarily

URA also clarified that small businesses operating in the listed sectors with annual sales of less than UGX 10 million are not required to issue EFRIS e-invoices or e-receipts. Taxpayers earning rental income of less than UGX 2.82 million annually are similarly not required to use the system.

However, URA said these businesses “may do so voluntarily.”

Businesses urged to keep proper records

The tax authority further warned that expenses for income tax purposes must be supported by appropriate documentation. According to the notice, “No income tax deduction shall be allowed for any expense not supported by an e-invoice or an e-receipt” where the supplier is required to use EFRIS.

URA also said e-invoices and e-receipts issued for business transactions should include the buyer’s Business Registration Number (BRN), National Identification Number (NIN) or Taxpayer Identification Number (TIN).

The authority has encouraged affected taxpayers to access its EFRIS registration, platform and usage guidelines through the URA portal.

For assistance, taxpayers can contact URA through its toll-free lines 0800117000 and 0800217000, telephone 0417 444 602, email or WhatsApp support.

The expanded EFRIS requirement is part of URA’s broader effort to strengthen electronic tax administration, improve the documentation of business transactions and enhance compliance across different sectors of the economy.