URA Warns Tenants Against Accepting Incorrect Rent Receipts

What the report says

The Uganda Revenue Authority has told tenants in Uganda to insist on accurate Electronic Fiscal Receipting and Invoicing Solution (EFRIS) receipts whenever they pay rent. In a notice cited by Nile Post, the tax agency warned against accepting receipts that show an amount lower than the actual rent paid, saying such underdeclared records can make it easier for landlords to hide rental income and avoid tax obligations.

URA said it has seen cases where landlords either fail to issue EFRIS receipts after increasing rent or provide receipts that do not match the true payment. According to the authority, those practices can prevent it from determining landlords’ real rental income and complicate tax compliance checks. The agency also said tenants should not treat this as a minor inconvenience, because requesting a correct receipt is a legal right.

The authority encouraged tenants to verify that the receipt reflects the exact amount paid and to keep the document as proof of expenditure. URA added that, where relevant, a proper receipt can help tenants support claims for input VAT. More broadly, the guidance fits within Uganda’s wider effort to expand digital receipting and improve tax collection, especially in sectors where cash payments and informal reporting can reduce transparency.