EncryptInvoice News
Articles for Uganda
This hub covers Uganda's e-invoicing and tax compliance landscape, including the Uganda Revenue Authority's Electronic Fiscal Receipting and Invoicing Solution (EFRIS), which mandates real-time invoice transmission for VAT-registered businesses. Readers find guidance on EFRIS registration, integration requirements, penalty frameworks for non-compliance, and how the system interacts with broader EAC regional harmonisation efforts.
Uganda's Income Tax and Excise Duty Amendment Acts both took effect on July 1, 2026. The URA directs taxpayers to review and adjust their tax returns and declarations for both direct and indirect taxes to ensure compliance and avoid penalties.
Uganda's Revenue Authority requires tenants to obtain EFRIS receipts for all rental payments, extending e-invoicing requirements into the residential rental sector. This marks a structural policy shift, positioning tenants as active compliance participants with the right to demand formal receipts.
The Uganda Revenue Authority has revised PAYE return forms to reflect new income tax rates for resident individuals, effective 1 July 2026. Employers must update their payroll systems and PAYE return templates to comply with the Income Tax (Amendment) Act 2026 or face penalties.
Uganda's URA has expanded EFRIS adoption across 12 sectors effective July 2025, requiring all businesses regardless of VAT registration or turnover to comply. Non-compliant businesses face fines of UGX 6,000,000 or double the tax due, with supply-chain enforcement preventing tax deductions without valid EFRIS invoices.
