EFRIS

Uganda's fiscal invoicing and receipting system, URA.

Definition

EFRIS requires VAT taxpayers to generate e-invoices and e-receipts through an EFRIS client (system integration, EFD or portal). The URA assigns each document a Fiscal Document Number (FDN) and a QR code; only fiscalised documents are valid for VAT input credit.

Origin

Rolled out by the Uganda Revenue Authority under the Tax Procedures Code Act, 2014 (as amended), effective 1 January 2021.

Example in context

A wholesaler issues an invoice: its ERP calls the EFRIS API, the URA returns an FDN and a QR code, making the invoice valid for the buyer's VAT credit.

Related terms

• eTIMS — the Kenyan equivalent.