The Electronic Fiscal Invoicing and Receipting System (EFRIS) is an online invoicing and receipting system implemented by the Uganda Revenue Authority (URA) to track all vatable supplies. EFRIS is not a tax itself; rather, it serves as a channel through which Value Added Tax (VAT) is monitored. VAT, introduced in Uganda in 1996, is imposed on vatable supplies, and the tax burden is ultimately borne by the final consumer.
Is VAT double taxation?
In a VAT system, such as Uganda’s, the tax is levied at each stage of the supply chain, but the ultimate burden falls on the end consumer. For example, when a manufacturer sells a shirt to a wholesaler, the selling price includes VAT. The wholesaler then sells the shirt to a retailer at a price that also includes VAT, and the retailer, in turn, sells the shirt to the final consumer with VAT included in the price. Therefore, the final consumer bears the full burden of the VAT.
Who should register for VAT?
Mandated VAT registration applies to businesses with an annual turnover of UGX 150 million or those with a sales turnover of UGX 37.5 million for three consecutive months. Voluntary registration is also possible if a business anticipates reaching the turnover threshold. Registration is done electronically through the URA web portal, where officials assess and approve applications based on provided source documents such as purchase orders and invoices.
In summary, EFRIS facilitates the monitoring of VAT transactions in Uganda, ensuring compliance with tax regulations and the proper collection of VAT throughout the supply chain.
How to comply with EFRIS
To comply with EFRIS registration as required by URA contact our tax experts for EFRIS registration services here
How do I register with Efris?
To register with EFRIS, businesses can follow a simple process below;
- Search for URA Efris login portal.
- Go to registration > First time Registration
- Fill in your TIN, the effective registration date, the registration type and all the other details, then click on submit.
- Approval is instant, so you should able to login immediately and set up your products and services to start invoicing.
How to I configure goods / Services on Efris?
- Login into your Efris login account.
- Under stock management, go to Goods/ Services Configuration.
- To add one product/service, click on browse products to choose the product category.
- Fill in all the other details and submit.
- To upload multiple products, under Goods/Services Configuration, click on batch import.
- Download the template, fill in all the details correctly.
- Click on Select to upload the filled in template, then click on Upload.
What is the difference between an e-receipt and an e-invoice?
An e-receipt serves as proof of payment and can be issued by traders who are not VAT registered, while an e-invoice is issued by VAT registered taxpayers as an acknowledgment of sale.
