The short answer
EFRIS (Electronic Fiscal Receipting and Invoicing Solution) is the Uganda Revenue Authority (URA) system that businesses use to issue electronic invoices and electronic receipts. When a sale is made, the seller's system sends the invoice data to EFRIS, which sends it back with a Fiscal Document Number (FDN), a verification code and a QR code attached. URA stresses that EFRIS is not a new tax: it is a way of recording sales.
In 2026 two groups must use it: every VAT-registered business (since 1 January 2021) and, since 1 July 2025, every business in 12 sectors named by URA, such as manufacturing, construction, hotels and restaurants, whether or not it is VAT registered, unless its annual turnover is below UGX 10 million. From 1 July 2026 the penalty for not issuing is double the tax due or UGX 200,000, whichever is higher, and a buyer cannot claim an income tax deduction for an expense without the EFRIS receipt when the supplier was required to issue one.
Not sure which side of the line you are on? Answer four questions in our EFRIS checker, or jump to the penalties, the ways to issue receipts or the six step checklist.
Who must use EFRIS in Uganda in 2026
Two rules decide it. Each applies on its own, so check both.
Rule 1: every VAT-registered business
All VAT-registered taxpayers must issue e-invoices through EFRIS, whatever their size or sector. This has applied since 1 January 2021, after the first start date of 1 July 2020 was pushed back because businesses struggled to connect their systems. The legal basis is the Tax Procedures Code Act, which lets URA's Commissioner General name, by notice in the Gazette, the taxpayers who must issue e-invoices or e-receipts.
From 1 July 2026 the VAT registration threshold is reported at UGX 300 million of taxable turnover a year, up from UGX 150 million. URA's own VAT pages still showed the old figure in September 2026, so confirm the new threshold, and any three-month test, with URA. Businesses below the new threshold may apply online to deregister from VAT, subject to URA reviewing their records. Deregistering does not end EFRIS for a business in one of the 12 sectors with turnover of UGX 10 million or more: it issues e-receipts instead of e-invoices.
Rule 2: the 12 EFRIS sectors
Since 1 July 2025, businesses in these 12 sectors must issue e-invoices or e-receipts through EFRIS whether or not they are registered for VAT. The names are URA's, in URA's order; the notes in brackets are the exclusions URA sets out:
- Manufacturing
- Mining and Quarrying
- Water supply; sewerage, waste management and remediation activities
- Electricity, Gas, Steam and Air Conditioning Supply
- Construction
- Transportation and storage (excluding passenger land transport: taxis, boda-bodas, shuttles, buses)
- Accommodation and Food Service Activities
- Information Technology and Communication (excluding non-resident digital service providers paying digital service tax)
- Real Estate Activities (landlords with rental income below UGX 2,820,000 a year are not required)
- Professional, Scientific and Technical Activities
- Arts, Entertainment and Recreation
- Wholesale and Retail of Fuel
This rule dates from July 2025. URA's notice page now carries a date of 10 August 2026, which is why some news stories in August 2026 reported it as new. It is not new.
The exemptions and special rules
- Turnover below UGX 10 million a year: a business in a listed sector does not have to use EFRIS, though it may choose to. This exemption covers only the sector rule. A VAT-registered business must use EFRIS whatever its turnover.
- Landlords: rental income below UGX 2,820,000 a year does not need EFRIS e-receipts.
- Passenger land transport: taxis, boda-bodas, shuttles and buses are outside the transportation and storage rule.
- Non-resident digital service providers that pay digital service tax are outside the ICT rule.
- Hotels, restaurants and other accommodation and food businesses must use EFRIS regardless of VAT status, but the UGX 10 million turnover exemption applies to them as it does to every listed sector.
- Business buyers: when a sale is for business purposes, the e-invoice or e-receipt should carry the buyer's Business Registration Number (BRN), National Identification Number (NIN) or TIN.
EFRIS for small business: five quick cases
- A restaurant, not VAT registered, turning over UGX 40 million a year: required (sector 7, above UGX 10 million). A restaurant POS that issues the receipt at the table saves typing each order into the portal.
- A one-person accounting practice turning over UGX 8 million a year: not required (below UGX 10 million), though it may use EFRIS voluntarily.
- A hardware shop that only resells, turning over UGX 120 million a year and not VAT registered: general retail is not on the list (only fuel is), so not required by the sector rule. It becomes required the day it registers for VAT, so a POS with stock control that can switch EFRIS on later avoids a second system.
- A landlord collecting UGX 2,400,000 a year in rent: not required (below UGX 2,820,000).
- A boda-boda rider: not required (passenger land transport is excluded).
To check your own business in a minute, answer four questions in our EFRIS checker. It is a guide based on URA notices checked in September 2026, not a ruling. For a ruling, ask URA on its toll-free line 0800 117 000.
EFRIS penalties in 2026
From 1 July 2026, a business that is required to use EFRIS but does not, or fails to issue an e-invoice or e-receipt, or tampers with a fiscal device, pays a penal tax of double the tax due or UGX 200,000, whichever is higher. UGX 200,000 is 10 currency points at UGX 20,000 each. The change came in the Tax Procedures Code (Amendment) Act 2026.
Two worked examples
A larger sale. A VAT-registered shop sells goods for UGX 1,180,000 including VAT and issues no e-invoice. The VAT inside the price is UGX 1,180,000 x 18/118 = UGX 180,000. If the tax due is taken as that VAT, double is UGX 360,000. That is above the UGX 200,000 floor, so the penal tax is UGX 360,000.
A small sale. A sale of UGX 118,000 including VAT carries UGX 18,000 of VAT. Double is UGX 36,000, below the floor, so the penal tax is UGX 200,000. How the tax due is measured in a particular case, especially for a business that is not VAT registered, is for URA to decide. To find the VAT inside any price in one step, use our VAT calculator.
Old figures you will still see
EFRIS penalties have changed several times. Minimums of UGX 6 million and UGX 8 million (300 and 400 currency points) still appear online, including in URA's 2023/24 EFRIS brochure. Later amendments replaced them, and the 1 July 2026 rule above is the current one. Confirm the figure with URA before relying on it in a dispute.
Buying a device URA has not approved
URA's brochure says acquiring an electronic fiscal device that is not linked to or authenticated by URA is an offence, punishable by a fine of up to 300 currency points (UGX 6 million), up to three years in prison, or both. Buy an EFD only as a URA-certified device, and ask the seller to show it is certified before you pay. Typical Kampala prices for the other till hardware are on our POS machine price page.
What about buyers?
We found no fixed penalty for a buyer who simply fails to ask for an e-receipt. The buyer's cost is the income tax deduction, explained next.
No EFRIS receipt, no deduction: the rule for expenses
Under section 22(3)(m) of the Income Tax Act, a business cannot claim an income tax deduction for an expense that is not backed by an EFRIS e-invoice or e-receipt when the supplier was required to use EFRIS. The rule is in force now. In practice it covers purchases from VAT-registered suppliers and, since 1 July 2025, purchases from suppliers in the 12 listed sectors.
What it costs: a worked example
A company pays UGX 5,000,000 to a construction firm that must use EFRIS, and gets only a handwritten receipt. It cannot deduct the UGX 5,000,000. At the 30 percent company income tax rate, its tax bill is UGX 1,500,000 higher than it would have been. The supplier's missing receipt becomes the buyer's cost.
Who this matters to most
The rule bites businesses taxed on their profits: companies at 30 percent and other businesses under normal income tax. A business on presumptive tax (turnover above UGX 10 million and up to UGX 150 million, with exclusions such as professional practices) cannot deduct business expenses anyway, so the rule changes little for it until it moves onto normal income tax.
Habits that protect the deduction
- Ask every supplier that must use EFRIS for the e-invoice or e-receipt, with its FDN, when you pay.
- Give your BRN, NIN or TIN so it is printed on the document.
- File the e-receipt with the payment record, not only the delivery note.
- Before signing a large contract, ask the supplier whether it issues EFRIS receipts. If it should and does not, the expense may not be deductible.
Not sure whether a supplier falls under the rule? Run its sector and turnover through the EFRIS checker before you pay.
How to issue EFRIS e-receipts: the ways compared
EFRIS requirements: what you need to issue receipts
Whichever method you choose, you need power, your TIN and URA portal password, and an internet connection. Some methods also work offline for a period and upload later. We found no URA fee for EFRIS itself: what you pay for is equipment, integration and support.
| Method | Who it suits | What you need | Cost to you |
|---|---|---|---|
| URA web portal | Businesses without a billing system and with a small number of sales | A computer or phone with a browser, internet, your TIN and password, and an OTP that is valid for 24 hours | No URA charge; you supply the device and data |
| URA desktop app (offline enabler) | Businesses without a billing system that want to keep issuing when the internet drops | A laptop or desktop computer; the app is downloaded from the portal's e-invoicing downloads menu; no daily OTP | No URA charge; a used business laptop is UGX 450,000 to 700,000 |
| URA mobile app | Small sellers who work from a smartphone (our reading; URA publishes little detail) | A smartphone with the app and internet | Not stated in the URA sources we checked; confirm with URA |
| Electronic Fiscal Device (EFD) | Fuel and gas stations, and businesses with fewer transactions that sell in the field, on routes or on the move | A URA-certified device with protected fiscal memory | You buy the device and pay for support and validation; URA publishes no price, and no EFD was listed on Kampala marketplace POS pages in September 2026 |
| System to system (your own POS or ERP) | Supermarkets, wholesalers, manufacturers, hotels and others with their own POS, ERP or accounting system and higher sales volumes | Your system connected to EFRIS through URA's web service API, usually set up by a software provider (how our EFRIS integration works) | You pay for the connection, devices, installation, maintenance and repair; quoted after scoping |
| A POS with EFRIS built in | Shops, restaurants, bars and hotels that want sales, stock and EFRIS receipts in one place | A phone, laptop or touch terminal and a receipt printer (58mm receipt printer: UGX 140,000 to 250,000, more POS hardware prices) | Growth Informer Business: from UGX 1,000,000 a year for one business. Custom POS with EFRIS: |
EFRIS login
EFRIS log-in uses your TIN and URA web portal password. Go to ura.go.ug, open the e-invoicing link, log in to your TIN account and enter the one-time password (OTP) that URA sends to your registered email or phone. On the web portal the OTP stays valid for 24 hours. The desktop application does not need the daily OTP. If the OTP does not arrive, check that URA holds your current email and phone, or call URA on 0800 117 000. Registering for the first time? Follow how to register for EFRIS.
How to choose
- A few sales a day and no billing system: start on the web portal or the desktop app. A used business laptop listed at UGX 450,000 to 700,000 in Kampala in September 2026 is enough.
- Internet that drops often: use the desktop app, an EFD or a connected POS, which can issue offline and upload later. An offline limit of five days is reported but was not confirmed on the URA pages we reviewed, so confirm it with URA.
- Selling on the move or running a fuel station: an EFD, as URA suggests.
- A queue at the till, stock to track or more than one branch: a POS or ERP that issues the EFRIS receipt as part of the sale, so staff do not enter each sale twice.
Prices for receipt printers, barcode scanners and handheld POS units are on our POS machine price page. URA's 2023/24 brochure also describes USSD codes for basic phones, but they are not listed among the platforms on URA's 2026 registration page, so ask URA before planning around them.
What a genuine EFRIS e-receipt shows, and how buyers check it
Every EFRIS e-invoice or e-receipt carries three marks generated by EFRIS:
- Fiscal Document Number (FDN): the unique number EFRIS gives each document. It serves as the official receipt or invoice number.
- Verification code: generated by EFRIS alongside the FDN.
- QR code: a Quick Response code printed on the document.
A receipt without all three is not an EFRIS receipt, however official it looks. A slip from a plain cash register or a page from a receipt book does not count.
E-invoice or e-receipt?
URA uses two names. An e-invoice is issued through EFRIS by a VAT-registered taxpayer. An e-receipt is issued through EFRIS by a taxpayer who is not registered for VAT. A restaurant that is not VAT registered issues e-receipts; the same restaurant issues e-invoices once it registers for VAT.
How a buyer checks a receipt
- Look for the FDN, the verification code and the QR code. If any is missing, ask the seller for a proper EFRIS receipt before you leave.
- For a business purchase, check that your BRN, NIN or TIN is printed on it.
- Scanning the QR code or looking up the FDN with URA is the check most often described, but the URA pages we reviewed do not set out the steps. If you doubt a receipt, ask URA on 0800 117 000, on WhatsApp 0772 140 000 or at services@ura.go.ug.
EFRIS compliance checklist: 6 steps
- Confirm whether EFRIS applies to you. Use the EFRIS checker or answer two questions: are you VAT registered? Are you in one of the 12 sectors with annual turnover of UGX 10 million or more? If either answer is yes, you must use it. If both are no, EFRIS is voluntary.
- Get your TIN and portal login. URA issues a TIN free of charge, and an individual with a National ID number can get an instant TIN online in about five minutes. EFRIS log-in uses your TIN and URA portal password.
- Register for EFRIS on the URA portal. Log in through the e-invoicing link, enter the OTP, choose First time registration, pick e-invoicing, EFD or both, add any branches and submit for URA approval. Every screen, in order: how to register for EFRIS.
- Set up your goods and services. Once URA approves you, register or configure the products or services you sell, so each receipt carries the right item and tax.
- Pick your issuing method and check the output. Portal, desktop app, mobile app, EFD or a connected POS, from the comparison table. Check that your first receipts show the FDN, verification code and QR code.
- Make it a daily routine. Issue an EFRIS receipt for every sale, print the buyer's BRN, NIN or TIN on business sales, ask your own suppliers for EFRIS receipts, and if you are VAT registered, file and pay VAT by the 15th of the following month. Work out the 18 percent VAT on any price with our VAT calculator.
Stuck at a step? URA publishes EFRIS user guides and video tutorials, and answers on 0800 117 000 and WhatsApp 0772 140 000. If you would rather have the receipts come out of your till, see a POS that switches EFRIS on or off.
A POS that switches EFRIS on or off
Typing every sale into the URA portal works for a handful of sales a day. Beyond that, most businesses want the till to issue the EFRIS receipt as part of the sale. That is what Growth Informer Business does. It is our own live cloud POS, stock and business platform: sales, stock, purchases, expenses and several branches, running on a phone, with restaurant and hotel modules for kitchen orders, tables, rooms and bookings.
- EFRIS is a setting. Growth Informer Business issues URA EFRIS e-receipts and e-invoices today. Switch EFRIS on when URA requires it, or voluntarily. Leave it off until then and sell as normal.
- No change of system later. If you register for VAT, or your business in a listed sector passes UGX 10 million a year, you switch EFRIS on in the system you already use.
- Seen working first. We show it working on your own stock before you commit: book a demo on WhatsApp +256 702 946 946.
See the POS system for shops, the restaurant app for kitchen orders and tables, the hotel management system for rooms and bookings, and the pharmacy POS for drug shops and pharmacies.
Already have a POS, ERP or accounting system?
We connect existing systems, and new custom builds, to EFRIS. We scope each connection against URA's published specification and confirm it is feasible before we quote. The quote is fixed before work starts, payment runs 50/25/25, and you own the source code and data. How that works is on our EFRIS integration page, and for one system across sales, stock, purchasing and accounts see ERP software in Uganda. Whatever system you use, meeting URA's fiscal rules remains your business's own obligation.
Frequently asked questions
What is EFRIS?
EFRIS, the Electronic Fiscal Receipting and Invoicing Solution, is the URA system Ugandan businesses use to issue electronic invoices and receipts. Each sale is sent to EFRIS and comes back with a Fiscal Document Number (FDN), a verification code and a QR code. URA says EFRIS is not a new tax; it is a way of recording sales.
Who should use EFRIS in Uganda?
Every VAT-registered business, since 1 January 2021, and since 1 July 2025 every business in URA's 12 listed sectors, such as manufacturing, construction, hotels and restaurants, real estate and professional services, whether or not it is VAT registered. Businesses in those sectors with annual turnover below UGX 10 million are exempt but may use EFRIS voluntarily. Confirm your own position with URA.
How do I log in to EFRIS?
Go to the URA website, open the e-invoicing link and log in with your TIN and URA portal password, then enter the one-time password (OTP) sent to your registered email or phone. On the web portal the OTP stays valid for 24 hours. The URA desktop application does not need the daily OTP.
What is the penalty for not using EFRIS?
From 1 July 2026, a business that must use EFRIS but does not, fails to issue an e-invoice or e-receipt, or tampers with a fiscal device pays double the tax due or UGX 200,000, whichever is higher. Older figures of UGX 6 million and UGX 8 million are out of date. A buyer who pays a supplier that should have used EFRIS, without getting the receipt, loses the income tax deduction for that expense.
Is EFRIS required for small businesses?
Only if the business is VAT registered, or is in one of URA's 12 listed sectors with annual turnover of UGX 10 million or more. A small shop outside those sectors that is not VAT registered is not required to use EFRIS, though it may choose to. The URA web portal and desktop app carry no URA charge.
How do I know an EFRIS e-receipt is genuine?
A genuine EFRIS e-receipt or e-invoice shows a Fiscal Document Number (FDN), a verification code and a QR code. If any of the three is missing, it is not an EFRIS receipt. If you doubt one, ask URA on its toll-free line 0800 117 000.