What is EFRIS (Uganda)?
The Electronic Fiscal Receipting and Invoicing Solution run by URA. Every VAT-registered business, and non-VAT businesses in twelve gazetted sectors, must issue invoices and receipts through it.
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AccountsOS keeps the books for Uganda businesses, tracks tax deadlines and handles invoicing, in plain English. Ask Finn about yours, no signup needed.
Current Rate (Applies to every sale, all year.)
Penalty for a VAT-registered business not using it: the tax due on the goods or services, or 400 currency points, whichever is higher.
Example
A supplier bills you UGX 2 million plus VAT on a plain PDF with no EFRIS fiscal document number. You cannot claim the input VAT or deduct the cost for income tax.
How EFRIS (Uganda) works in Uganda
EFRIS has been mandatory for VAT-registered businesses since its first phase, and from 1 July 2025 it covers non-VAT taxpayers in twelve gazetted sectors, with an exemption for turnover under UGX 10 million a year.
AccountsOS does not issue EFRIS invoices and does not connect to EFRIS. An invoice raised in AccountsOS is not a fiscal invoice in Uganda. You issue the legal invoice through the URA portal, the EFRIS app or an approved system, and AccountsOS keeps the books.
Related terms
Value Added Tax on taxable supplies of goods and services in Uganda. The standard rate is 18%, with zero-rated and exempt supplies.
The level of annual taxable turnover above which a business must register for VAT with URA.
The Tax Identification Number: a 10-digit number URA issues free of charge to every taxpayer, used for all taxes.
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