URA Expands EFRIS to 12 More Sectors: Why Businesses Must Watch Their Receipts

What the report says

The Uganda Revenue Authority has extended mandatory use of its Electronic Fiscal Receipting and Invoicing Solution, or EFRIS, to 12 more business sectors, according to a Nile Post report. The rollout took effect on July 1, 2025, and brings more non-VAT-registered businesses into Uganda’s electronic tax reporting system. The sectors named include manufacturing, mining, construction, transport and storage, accommodation and food services, information and communication technology, real estate, professional and technical services, arts and recreation, and wholesale and retail fuel businesses.

Nile Post said EFRIS is not a new tax, but a digital system for issuing electronic receipts and invoices and sending transaction data to URA. The report noted that some smaller businesses remain exempt, including firms in the listed sectors with annual sales below Shs10 million, landlords earning rental income below Shs2.82 million, and passenger land transport operators such as taxis, boda-bodas, buses and shuttles.

The article’s main warning for businesses is on the buyer’s side: expenses paid to suppliers who must use EFRIS may be disallowed for income-tax purposes if the buyer does not obtain a valid electronic invoice or receipt. Under the rule cited by the publisher, that means ordinary business purchases such as fuel, renovations, hotel stays or professional services could affect taxable income if the supporting document is missing or incomplete.

The broader significance is that receipts are becoming more important tax records in Uganda. Businesses in the newly covered sectors, and those buying from them, are being urged to check compliance, keep the right electronic documents, and confirm the required taxpayer details on each invoice or receipt.