The Ugandan tax authority URA has introduced mandatory real-time e-invoicing and receipt reporting from 1 January 2021. 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
Middle East & Africa e-invoicing
|Country||Date||Comments (click for details)|
|Egypt||Sep 2021||Pre-clearance model roll out 2021-22|
|Israel||Proposal||Pre-clearance to follow Chile model|
|Jordan||Proposal||Pre-clearance e-invoices and pre-filled VAT returns|
|Kenya||Aug 2021||TIMS e-invoice|
|Nigeria||Apr 2021||Automated Tax Administration System ATAS|
|Oman||Jan 2023||Potential e-invoicing implementation|
|Saudi Arabia||Dec 2021||Pre-clearance e-invoicing|
|Tanzania||2022||VFD pre-clearance e-invoicing|
|Uganda||Jan 2021||Pre-clearance e-invoice and fiscal cash registers|