Uganda Revenue Authority – URA.
e-Invoicing in Uganda
Characteristics of the electronic invoice in Uganda
Since January 1st 2021 all companies including public ones must issue electronic invoices through the Electronic Fiscal Receipting and Invoicing System (EFRIS) to report issued invoices and POS tickets electronically to the URA.
The electronic invoice and tickets are mandatory in the B2B, B2C and B2G sphere.
The PDF or printed format must include a QR code.
Issuers must be registered in the EFRIS system.
For invoices to be considered valid they must include a unique identification code called the USSD issued by the Tax Authority.