Uganda
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Summary
Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.
Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.
Updates
02.23.21
|- VAT/G(S)ST rate information
On 1 January 2021, the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) entered into force in Uganda. Businesses use EFRIS to their issuance of receipts and invoices for tax purposes.
As of 1 January 2021, a person who conducts business and is registered for VAT purposes is required to issue an e-invoice or receipt for any sales transaction regardless of whether the sales transaction is subject to VAT at a standard rate, zero rate or VAT exempt.