# Can I claim EFRIS Devices and Integration Costs as a business expense in Uganda?

**Yes, fully claimable.** Yes. Costs of complying with EFRIS, such as an approved integration or a device, are business costs.

Typical amount: Varies by provider; the EFRIS web portal and app from URA are free to use. Integration providers usually charge a set-up fee and a monthly fee; devices are a one-off purchase recorded as an asset.

## What Uganda Revenue Authority (URA) says

Costs incurred to run the business, including compliance with EFRIS, are deductible. A device or system you own is a depreciable asset. Where the supplier must use EFRIS, the cost is deductible for income tax and the VAT recoverable only with an EFRIS e-invoice or e-receipt. Ask for the fiscal document number before you pay. A VAT-registered business must issue its sales invoices and receipts through EFRIS, and some non-VAT sectors must too. Choosing between the free URA tools and a paid integration is a business decision; the cost is deductible either way when it is for the business.

## When you can claim

- Monthly fees for an EFRIS-integrated point of sale system
- Internet used to issue e-invoices
- Training staff to use EFRIS
- Fees to an approved provider that connects your sales system to EFRIS
- Printers for EFRIS receipts at the point of sale
- Repairs to EFRIS devices
- Mobile data used by the EFRIS app on a business phone

## When you cannot claim

- Personal devices with no business use
- Fines for issuing invoices outside EFRIS
- A device bought for a different company

## Good to know

**Pro tip:** Use the free URA EFRIS portal or app before paying for an integration you do not need. Before choosing an integration, check how your volume of sales would be handled on the free portal or app.

**Important:** AccountsOS does not issue EFRIS invoices. You issue them through EFRIS and AccountsOS records them. Keep the EFRIS invoice numbers for your sales as well as your purchases. They are what the VAT return relies on.

Source: https://ura.go.ug/en/additional-taxpayers-required-to-use-efris/

## Related expenses

- [Software and Subscriptions](https://accounts-os.com/ug/expenses/software-subscriptions-uganda)
- [Computers and Equipment](https://accounts-os.com/ug/expenses/equipment-uganda)