# What is EFRIS (Uganda)?

Country: 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.

## 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.

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

## Related terms

- [VAT (Uganda)](https://accounts-os.com/ug/glossary/vat-uganda)
- [VAT Registration Threshold (Uganda)](https://accounts-os.com/ug/glossary/vat-registration-threshold-uganda)
- [TIN (Uganda)](https://accounts-os.com/ug/glossary/tin-uganda)