E-invoicing in Uganda

As of January 1, 2021, all businesses in Uganda must use the EFRIS to electronically report issued invoices and cash receipts to the URA.  

In Uganda, the importance of digitalization in the public sector is continuously growing. Both the government and the Revenue Authority (URA) have taken steps to move to e-invoicing. This decision is based on the belief that traditional paper invoices and receipts are vulnerable to counterfeiting and inaccurate payments. The central goal of the Ugandan government is to efficiently collect VAT while curbing the informal economy through the transition to e-invoicing.

applicability

E-invoice covers various transaction types including Business-to-Business (B2B), Business-to-Consumer (B2C) and Business-to-Government (B2G).

format

The invoice format for all electronic receipts and invoices should be in JSON format to be generated.

Electronic signature

An electronic or digital signature for electronic invoicing is causing obligation. The invoice generated by the EFRIS system is automatically authenticated and signed using your identification numbers and credentials.

How e-invoicing works

• As part of the Tax Procedure Act of 2014, the nationwide EFRIS system (Electronic Fiscal Receipting and Invoicing System) introduced, consisting of three main components

1. 1. E-invoicing: By logging into the customer application on the URA web portal, electronic tax documents can be issued securely and free of charge. Validity can be checked through the URA verification app or a QR reader.
   2. Electronic Financial Instruments (EFDs): This system, consisting of a networked point-of-sale system (POS) and a virtual sales data controller (SDC), enables the creation of electronic receipts and invoices. It includes a protected component that transfers the financial information to the EFRIS system. It also makes it easier to search for financial data and generate reports on transactions.
   3. Electronic fuel dispenser controls (EDCs): This component is specifically designed for fuel and gas station management. Specialized devices monitor and calculate the capacity of fuel pumps in real time and transmit the information to the EFDs for instant generation of electronic receipts.

• The URA offers several options for taxpayers to create electronic receipts and invoices:

1. 1. System-to-system connections for customers with existing sales systems: Enterprise Resource Planning (ERP) integration with EFRIS for real-time submission of transaction details
   2. URA web portal: Electronic invoices and receipts can be created via the web portal, requiring the TIN and password.
   3. Client application: Installing software on taxpayers' devices to create electronic receipts and invoices.
   4. Electronic Financial Instruments (EFDs): Using EFDs to easily create electronic receipts.
   5. USSD fast codes: Taxpayers will receive codes for generating electronic receipts via mobile phones using Unstructured Supplementary Service Data (USSD). 

Further information

https://ura.go.ug/en/

______________________________________________________________________________________________________________________________________________________________________________________________________________

GOpus® eInvoice

Our GOpus® eInvoice solution can be integrated into SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. In this way, all your invoice contents can be created and sent between different international invoice issuers and recipients directly from your SAP system and all invoice documents can be archived in comprehensive monitoring. Integration into the SAP modules SD, FI, IS-H, IS-U and SAP Service Invoicing is possible. Further integrations are available on request.

You can find more information about our e-invoicing solution here ->

Do you have any further questions about our solution or would you like to obtain more in-depth information about the e-invoicing regulations in Uganda?

We have translated the guideline for e-invoicing in Uganda into German for you 

and will be available to assist you personally if you have any further questions about our solution.