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Uganda VAT e-invoicing & e-receipt EFRIS

Large taxpayers must live report sales invoices to tax authorities

The Ugandan tax authority URA has introduced mandatory real-time e-invoicing and receipt reporting from 20 June 2022. This applies to businesses with annual sales in excess of UGX 2 billion and / or more than 100 transactions per day.

This is a pre-clearance model, requiring invoice submission through the Electronic Fiscal Receipting and Invoicing Solution Server (EFRIS). This then returns a verified e-invoice or e-receipt.

You can follow VAT Calc’s global live VAT invoice transaction and e-invoice blog with country-by-country real-time reporting plans.

Chose e-invoice or e-cash register

EFRIS has two live transactional data reporting channels. VAT taxpayers are now required to register with EFRIS and select one of the above two processes to adopt.

  1. Electronic Fiscal Devices (EFDs), a type of certified electronic cash register for use in retail. It is able to send regular batch invoices to the URA on behalf of the business. An EFD is a device with fool proof or inaccessible fiscal memory certified by a tax authority used to efficiently manage and control sales. It comprises a Point of Sale system (POS) and a virtual Sales Data Controller (SDC) connected together to produce e-receipts and e-invoices. It includes a secure element that transmits the fiscal (financial) data to the EFRIS system.
  2. E-invoicing which is a webservice API (Application Programming Interface) connection between the business’ accounting or ERP system to EFRIS. This sends invoice details in XML which EFRIS decrypts for verification. EFRIS then returns the following to the taxpayer:
    1. QR code
    2. Unique Fiscal Document Number
    3. Invoice verification number

Middle East & Africa e-invoicing

Country Date Comments (click for details)
Angola Sept 2025 Implementation plans being completed
Bahrain 2026? Plans progressing for launch 2025 likely
Benin 2020
Botswana 2025-26 Plans for e-invoicing
Burundi 2022 E-Tax reporting
Cape Verde 2020 Mandatory e-invoicing
Côte d’Ivoire 2019 E-invoicing mandated for certain supplies
Congo, Republic 2024 e-invoicing and fiscal devices mandate
Egypt Sep 2021 E-invoice B2B and B2C
Eswatini TBC E-invoicing tender issued
Ghana 2022 Phased rollout of mandatory E-VAT invoicing regime
Israel 5 May 2024 Pre-clearance to follow Chile model
Jordan Apr 2025 Pre-clearance e-invoices and pre-filled VAT returns
Kenya Aug 2021 TIMS e-invoice
Madagascar 2025? E-invoicing mandate
Mauritania Oct 2023 Launch of e-invoices
Mauritius May 2024 Mandatory e-invoicing
Malawi 2024 E-billing introduction
Morocco 2026 B2B mandate proposal
Namibia TBC E-invoicing proposals
Niger 2021 Mandatory electronic invoices for all taxpayers
Nigeria 2025 B2B e-invoicing & B2C e-reporting
Oman 2026 Potential e-invoicing implementation
Rwanda 2021 Mandatory e-invoicing for all taxpayers
Saudi Arabia Dec 2021 Pre-clearance e-invoicing
Senegal 2025? Mandatory e-invoicing proposal
South Africa 2028? E-invoicing, digital reporting and pre-filled returns consultation
Tanzania 2022 VFD pre-clearance e-invoicing
Tunisia 2016 B2B and B2C e-invoices
UAE July 2026 E-invoice regime
Uganda Jun 2022 Pre-clearance e-invoice and fiscal cash registers
Zambia Jul 2024 E-invoicing introduction

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