Kworia News
Articles tagged e-invoicing for Uganda
Uganda's Revenue Authority enforces a 30-day disposal rule for goods seized due to DTS/EFRIS violations, effective October 1, 2026. This new mechanism transitions enforcement from financial penalties to asset forfeiture, requiring businesses to ensure full compliance with digital tax and invoicing requirements.
Landlords in Uganda can now issue compliant e-invoices to tenants lacking formal identification by classifying them as 'final consumers' within EFRIS, resolving a key compliance gap in the mandatory e-invoicing system.
Uganda's Revenue Authority requires tenants to obtain EFRIS receipts for all rental payments, extending e-invoicing requirements into the residential rental sector. This marks a structural policy shift, positioning tenants as active compliance participants with the right to demand formal receipts.
Uganda's URA has expanded EFRIS adoption across 12 sectors effective July 2025, requiring all businesses regardless of VAT registration or turnover to comply. Non-compliant businesses face fines of UGX 6,000,000 or double the tax due, with supply-chain enforcement preventing tax deductions without valid EFRIS invoices.
