Uganda
Live since January 2021
Mandate Overview
The mandate
Uganda's Revenue Authority (URA) operates EFRIS — the Electronic Fiscal Receipting and Invoicing Solution — which has been mandatory since January 1, 2021 for all VAT-registered taxpayers. EFRIS extends across both B2B and B2C transactions and operates as a real-time clearance system: every invoice or receipt must be issued through EFRIS-compliant channels (web portal, mobile app, Electronic Fiscal Devices, or system-to-system API integration), validated and stamped with a fiscal document number (FDN) and verifiable QR code before delivery to the buyer. Non-EFRIS documents are not deductible and trigger penalties.
Timeline
Key milestones
EFRIS launched as voluntary platform
Mandatory EFRIS for all VAT-registered taxpayers
Continued enforcement and onboarding tightening, including SME extension
Updated taxpayer obligations and expanded sectoral coverage
Flowie Coverage
How Flowie supports Uganda
Flowie generates EFRIS-compatible invoices ready for URA submission via system-to-system integration. Local certified service provider partnerships are typically required for full transmission and FDN/QR stamping.
FAQ
Common questions
Is EFRIS mandatory in Uganda?
How does EFRIS handle B2B versus B2C?
Ready for Uganda?
Flowie keeps you compliant, automatically.