URA headquarters in Nakawa, Kampala.
As the Uganda Revenue Authority (URA) intensifies its engagements with taxpayers on compliance with the Electronic Fiscal Receipting and Invoicing Solution (EFRIS), businesses are increasingly adopting the system to record transactions and share information with the tax body in real time.
EFRIS is a digital business solution designed to improve transparency and accuracy in the recording of transactions, while enabling the URA to monitor business activity and collect taxes more efficiently. Among the businesses enforcing strict compliance are Bread House, Lweza, and Lweza Kitchen LTD.
A notice displayed at Lweza Kitchen LTD reads:
“Dear customers,
EFRIS is directly connected to our system and URA picks the VAT off every purchase as soon as it occurs.
Therefore,
We shall not accept any changes or returns once your receipt has been printed.
If you need an e-invoice in your business names and TIN, please avail your TIN and request for it before the purchase is concluded.”
URA Commissioner General John Musinguzi commended Bread House, Lweza, and Lweza Kitchen LTD for promoting compliance with EFRIS. He said the authority would continue engaging businesses and individuals to encourage them to embrace the system and meet their tax obligations.
Kalumba said enforcement measures, including the closure of businesses, are normally considered a last resort after other compliance interventions have failed.
“We have been training the business sectors about EFFRIS for some time now. We just concluded engagements with arcade owners. We will continue to engage with other players and businesses for compliance. Closing down businesses is usually the last resort, after all the other measures have failed but we prefer that we engage, and find win-win for all of us, the URA and the taxpayer,” said Musinguzi.
In 2024, the government backed the URA’s efforts to enforce compliance with EFRIS. Ramathan Ggoobi, the Permanent Secretary and Secretary to the Treasury, supported the adoption of technology to improve revenue collection and pledged government support for the authority’s initiatives.
“With EFRIS and DTS, you have our full support because that is the only way we are going to boost the country’s VAT collections. We will engage all leaders at all levels to cooperate and support,” said Ggoobi.
During a recent engagement with city landlords, URA Commissioner of the Domestic Tax Department Denis Kugonza Kateeba said the meeting followed the discovery of recurring compliance gaps in the sector. These included inaccurate declarations of rental income, invalid tax claims, and failure by some taxpayers to issue receipts to clients.
“We appreciate those who have invested in EFRIS, embraced it and consistently complied,” Kugonza said, adding that proper use of the system makes tax administration easier for both taxpayers and the URA.
Kugonza reminded landlords and other sector players that issuing the required receipts is a legal obligation and not an optional practice.
About The Author
