Uganda
UGUganda fiscalises sales in real time through the Uganda Revenue Authority’s EFRIS, which issues e-invoices for VAT-registered sellers and e-receipts for others, and ties VAT credits and expense deductions to those documents.
Guide reviewed .
Invoicing and electronic documents
EFRIS (Electronic Fiscal Receipting and Invoicing Solution)
URA’s national system. Each sale is sent to EFRIS, which fiscalises it and returns a Fiscal Document Number (FDN), a verification code and a QR code. It is not connected to Peppol.
URA-defined interface; no document standard such as UBL is published on the pages reviewed · Official source: URA · EFRIS overview
EFRIS e-invoice and e-receipt
An e-invoice is issued only by a VAT-registered taxpayer; a taxpayer not registered for VAT issues an e-receipt. Both carry the FDN, verification code and QR code.
Fiscal document with FDN, verification code and QR code · Official source: URA · EFRIS invoice and receipt issuance
EFRIS issuing channels
System-to-system integration of an accounting or point-of-sale system through an API for high-volume businesses, a web portal for small businesses, a desktop client and mobile app that work offline for up to five days, Electronic Fiscal Devices (EFDs), and Electronic Dispenser Controllers for fuel stations. URA publishes a list of accredited software integrators.
URA API and URA applications · Official source: URA · EFRIS Handbook
Peppol
Uganda has no national Peppol Authority, so OpenPeppol acts as the authority. No Peppol use for domestic invoicing was found in the URA sources reviewed; Peppol delivery does not replace EFRIS.
Peppol BIS Billing where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
Uganda’s regime is fiscalisation, not exchange. A sale counts as invoiced for tax purposes once EFRIS has issued its Fiscal Document Number, and the buyer’s VAT credit and income tax deduction depend on that fiscal document. A Peppol connection can carry an invoice to a Ugandan buyer, but the supplier still has to fiscalise it through EFRIS. For an ERP or point-of-sale system, that normally means system-to-system integration. See the EFRIS Handbook.
Check whether your sector is designated: since 1 July 2025 the duty is no longer limited to VAT-registered businesses. Buyers should check the FDN on supplier documents, since purchases from suppliers who should use EFRIS but do not are not deductible. See URA’s notice.
Legal guide
VAT · registered taxpayers
MandatoryAll VAT-registered businesses must use EFRIS and issue e-invoices. URA cites sections 92 and 93 of the Tax Procedures Code Act, Cap. 343 as the legal basis. The start date of this obligation is not stated on the URA pages reviewed. A VAT credit claimed on purchases not supported by e-invoices is rejected.
Official source: URA · EFRIS overviewDesignated sectors · VAT-registered or not
Mandatory from 1 July 2025Businesses in manufacturing; mining and quarrying; water supply, sewerage and waste management; electricity, gas, steam and air conditioning; construction; transport and storage; accommodation and food services; information technology and communication; real estate; professional, scientific and technical activities; arts, entertainment and recreation; and fuel retail must use EFRIS. Passenger land transport and non-resident digital service providers paying digital service tax are not mandated in this phase. Businesses in these sectors with turnover below UGX 10 million a year, and landlords earning below UGX 2.82 million a year in rent, may use EFRIS voluntarily. URA published the notice in August 2026, stating the 1 July 2025 effective date.
Official source: URA · Additional taxpayers required to use EFRISIncome tax · expense deductions
In forceUnder section 22(3)(m) of the Income Tax Act, no deduction is allowed for an expense not supported by an e-invoice or e-receipt where the supplier is required to use EFRIS. E-invoices and e-receipts should show the buyer’s TIN, National Identification Number or Business Registration Number.
Official source: URA · Additional taxpayers required to use EFRISOther businesses
VoluntaryBusinesses that are not VAT-registered and are outside the designated sectors may use EFRIS voluntarily. Manual invoices are allowed only during outages or device maintenance, and must be uploaded within 24 hours.
Official source: URA · EFRIS overviewPenalties
In forceFailing to use EFRIS or an EFD where required, failing to issue an e-invoice or e-receipt, or tampering with an EFD attracts a penal tax of double the tax due or ten currency points, whichever is higher (one currency point is UGX 20,000).
Official source: URA · EFRIS overview
Timeline
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EFRIS extended to designated sectors
Businesses in twelve designated sectors must use EFRIS whether or not they are VAT-registered, in addition to the existing duty for all VAT-registered taxpayers.
Official source: URA · Additional taxpayers required to use EFRIS
Peppol in Uganda
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.