Electronic Invoicing in Uganda – The EFRIS System
The Ugandan tax authority (URA) has developed the EFRIS (Electronic Fiscal Receipting and Invoicing System) for e-Invoicing and VAT reporting of commercial transactions. The legal framework for e-Invoicing can be found in Legal Framework: Section 73A and 73B of the Tax Procedures Code Act 2014, supporting the implementation of EFRIS.
As of January 1, 2021, all companies registered in Uganda must use the EFRIS platform to report electronically issued invoices and cash receipts to the URA. Under this system, organizations and companies operating in the Ugandan market must submit their electronic sales invoices to the URA, and the URA must approve the invoice before the company can transmit it to its client. The implementation of the EFRIS system aims to tackle tax evasion and the fraudulent practice of false invoices for fake purchases.
The documents to be sent electronically in JSON formats to the EFRIS platform are:
- Credit and Debit Notes
- Goods Movement
How to send e-Invoices to the EFRIS?
There are several implementation models for connecting to the EFRIS platform and sending e Invoices:
- Manually through the URA Portal
- Through an Integrated "System to System" connection
- Through Electronic Fiscal Devices (EFD)
- Through a mobile app
How does the EFRIS platform work?
To start with, all companies registered in Uganda must first register with the EFRIS invoicing system through the tax authority's website. The first time the taxpayer enters the system, they must indicate whether they are using e-Invoicing or EFD. Once registered and verified as a system user, your account will be enabled, and you will be able to access EFRIS functions.
A certificate issued by a local certification authority must be requested to sign invoices.
In the "System to System" model, through a technology service provider such as EDICOM, the structured invoice in JSON format is generated automatically from the taxpayer's ERP information. The e-Document is sent to the EFRIS platform, which validates the invoice by including four mandatory fields:
- Fiscal Document Number (FDN): Official invoice document number.
- Invoice Identification Number (InvoiceId): Document Identifier.
- Verification Code (Anti-fake Code): Invoice verification code
- QRCode (QR Code): URA-issued code that identifies the invoice.
Finally, the invoice must be sent to the receiver with the data entered by the platform.
EDICOM, Prepared for New Invoicing Scenarios
EDICOM is a technology partner specializing in Electronic Data Interchange and e-Invoicing solutions. Currently, we operate in more than 70 countries and offer e-Invoicing solutions under different invoicing systems. Our experience and knowledge in e-Invoicing regulation allow us to make a swift implementation in new countries.
EDICOM's international e-Invoicing platform for issuing and receiving e-Invoicing is adapted to the specifications of the countries of origin and destination in which our clients operate and is constantly updated.
This solution is the most suitable for clients with a high volume of e-Invoices as the system is fully automated, unlike other manual options that involve dumping data into the system.