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.
- 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.
- 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:
- QR code
- Unique Fiscal Document Number
- Invoice verification number