On 1 September 2026, the Uganda Revenue Authority (URA) issued a public notice reminding businesses in designated sectors of their mandatory obligations under the Electronic Fiscal Receipting and Invoicing System (EFRIS). The notice, referenced as URA/PN/2026/09, targets sectors including manufacturing, wholesale and retail trade, hospitality, telecommunications, and professional services. These sectors are required to issue electronic fiscal receipts or invoices for every transaction using URA-certified EFRIS devices or software. The reminder follows the expiry of a grace period granted in early 2026. URA emphasized that non-compliance attracts penalties under Section 53 of the Tax Procedures Code Act, including fines of up to UGX 2,000,000 per offence and potential closure of business premises. URA also highlighted recent upgrades to the EFRIS portal, including a mobile app for taxpayers to verify fiscal receipts and a dedicated helpdesk for onboarding assistance.
Key Takeaways
- Mandatory EFRIS for Designated Sectors: Businesses in listed sectors must use certified EFRIS solutions for all sales transactions. Manual receipts are no longer valid for tax purposes.
- Penalties for Non-Compliance: Fines up to UGX 2 million per violation, with risk of business closure for persistent non-compliance. URA enforcement teams are conducting spot checks.
- Support and Verification Tools: URA provides a mobile app (EFRIS Verify) for buyers to confirm receipt authenticity, and a helpdesk (+256 417 117 000) for technical onboarding. Taxpayers should ensure their EFRIS devices are updated to the latest firmware version.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement