URA extends EFRIS to real estate: What property owners need to know

What the report says

The Uganda Revenue Authority has extended its Electronic Fiscal Receipting and Invoicing Solution, or EFRIS, into parts of Uganda’s real estate sector, according to Nile Post. The move affects property-related businesses such as landlords, property managers, developers, agents and other market players whose transactions fall within the new requirements. The main change is that these businesses may need to issue electronic receipts and keep stronger financial records so URA can better track activity and improve tax administration.

Nile Post said the expansion is part of a broader effort to formalize the property market and increase transparency in transactions. The article noted that real estate is not limited to rent collection, but also includes services and dealings involving contractors, suppliers, consultants and commercial tenants. Better documentation could help owners monitor income and expenses, while also making it easier for tenants and business clients to obtain proper records for accounting purposes.

The report also highlighted that the EFRIS rule does not automatically apply to every small landlord. It said URA’s guidance distinguishes businesses by turnover and activity, with those below a Shs10 million annual turnover excluded from the mandatory requirement. The article also separated EFRIS compliance from rental income tax obligations, which follow different thresholds and rules.

More broadly, the piece framed the change as a push toward a more professional and digitally managed property sector in Uganda, where clearer records could support tax compliance, financing and accountability.