An insight into the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) by Uganda Revenue Authority (URA)

Electronic Fiscal Receipting and Invoicing Solution (EFRIS) by Uganda Revenue Authority (URA)

Kampala, Uganda – The Uganda Revenue Authority (URA) has rolled out a groundbreaking initiative designed to modernize and streamline tax administration in the country. The Electronic Fiscal Receipting and Invoicing Solution (EFRIS) marks a significant step towards enhancing transparency and efficiency in business transactions. This innovative system leverages Electronic Fiscal Devices (EFDs), e-Invoicing, and direct communication with business transaction systems to manage the issuance of e-receipts and e-invoices in real-time.

Enhancing Compliance and Reducing Tax Evasion

The introduction of EFRIS is in accordance with the Tax Procedures Code Act of 2014, reflecting URA’s commitment to leveraging technology to improve tax compliance and reduce evasion. By ensuring that all business transactions are reported in real-time, EFRIS provides a robust mechanism for tracking sales and ensuring accurate tax reporting. This initiative is expected to bring a significant boost to domestic revenue mobilization, a critical aspect of Uganda’s economic development strategy.

How EFRIS Works

EFRIS integrates various components to ensure seamless transaction reporting and compliance:

  1. Electronic Fiscal Devices (EFDs): These are specialized devices used by businesses to record sales transactions. Once a sale is made, the EFD automatically transmits the transaction details to the URA’s central system.
  2. e-Invoicing: This component allows businesses to issue digital invoices that are instantly communicated to URA. e-Invoices are authenticated in real-time, ensuring their validity and accuracy.
  3. Direct System Integration: For larger businesses with complex transaction systems, EFRIS enables direct communication between the business’s transaction zsystem and URA. This ensures that all sales data is automatically reported without manual intervention.

When a transaction is initiated, whether through an EFD, e-Invoicing, or direct system integration, the details are transmitted to URA instantly. URA then generates a unique e-receipt or e-invoice, which is sent back to the business and the customer. This process not only enhances the transparency of business transactions but also ensures that the tax data is accurately recorded and reported in real-time.

Benefits of EFRIS

The implementation of EFRIS brings multiple benefits to the Ugandan economy:

  1. Improved Tax Compliance: By automating the reporting of sales transactions, EFRIS minimizes the risk of tax evasion. Businesses can no longer underreport sales or manipulate records, as every transaction is captured in real-time.
  2. Efficiency and Transparency: The real-time nature of EFRIS ensures that all transactions are transparent and traceable. This reduces the administrative burden on both businesses and URA, as manual reporting and audits become less necessary.
  3. Enhanced Business Operations: For businesses, EFRIS simplifies the process of invoicing and receipting. The automated system reduces paperwork and the risk of human error, allowing businesses to focus more on their core operations.
  4. Customer Assurance: Customers receive authenticated e-receipts and e-invoices, which assures them of the legitimacy of their purchases and the businesses they engage with.

Implementation and Adoption

URA has embarked on an extensive campaign to ensure that businesses across Uganda adopt EFRIS. This includes training sessions, workshops, and a comprehensive support system to assist businesses in transitioning to the new system. URA is also providing technical support to ensure that the integration of EFDs and e-Invoicing systems is seamless.

Challenges and Future Prospects

While the introduction of EFRIS is a positive development, it is not without challenges. Some businesses, especially small and medium enterprises (SMEs), may find the initial cost of acquiring EFDs and integrating e-Invoicing systems burdensome. URA is aware of these challenges and is exploring ways to support SMEs in adopting EFRIS, including potential subsidies and financial assistance.

Looking ahead, URA plans to continuously enhance EFRIS by incorporating feedback from businesses and leveraging emerging technologies. The goal is to create a robust, adaptive system that not only meets current needs but also anticipates future demands in tax administration.


The launch of the Electronic Fiscal Receipting and Invoicing Solution by the Uganda Revenue Authority is a landmark development in the country’s tax administration landscape. By ensuring real-time reporting of business transactions, EFRIS enhances transparency, improves tax compliance, and simplifies operations for businesses. As Uganda moves forward with this digital transformation, the positive impacts on revenue mobilization and economic development are expected to be substantial. The URA’s commitment to modernizing its systems reflects a forward-thinking approach to governance, one that other countries in the region and beyond may look to as a model for their own tax administration reforms.