The advancement in technology across the board has made it easy for various government enterprises to build and accommodate innovative systems to run their activities. One of these is Uganda Revenue Authority (URA)’s EFRIS portal. This in full is Electronic Fiscal Receipting and Invoicing Solution.
EFRIS is an initiative under the Domestic Revenue Mobilization Program whose aim is to address the tax administration challenges relating to business transactions and the issuance of receipts.
The solution is used to record business transactions and share the information with URA in real-time. It involves the use of e-Invoicing through the URA web portal and direct communication with business transaction systems, Electronic Fiscal Devices (EFDs), and Electronic Dispenser Controllers (EDCs) to manage the issuance of e-receipts and e-invoices.
Once a transaction is initiated on the portal, transaction details are automatically transmitted to URA in real-time to generate e-receipts and e-invoices.
For now, it is a must for all VAT-registered taxpayers to enroll in the system. However, if you are not in the said category, you are equally advised to implement EFRIS and take advantage of the various benefits it brings to your business.
Precisely, every taxpayer is expected to register to use the solution for their daily business operations.
How to register for EFRIS on the URA portal
You can access the registration link on the URA web portal. Then, log in using your portal credentials after which a one-time password (OTP) is sent to your email or phone number as selected. You should input this and gets access to the EFRIS homepage. This one-time password shall be available for 24 hours and you are thus required to keep it securely.
You should then select “First time registration” and specify whether you will use e-invoicing and or EFDs. Then, submit your application to URA for approval. Once the application is approved by Uganda Revenue Authority, you should be able to use the service effectively.
Simply click on the URA logo to refresh the page to access features on your account.
How does EFRIS work?
When a sale is made, transactional details are captured in the seller’s invoicing system (ERP) or point of sale, encrypted, and transmitted to URA in real-time to generate e-receipts and e-invoices.
Upon receipt of the transactional details, EFRIS decrypts the data and formats it into an e-receipt or e-invoice by attaching key features like the fiscal document number – which is ideally the receipt or invoice number, a verification code, a quick response (QR) code, etc.
The portal then encrypts the financial data and transmits it back to the seller’s system. At this point, the e-receipt or e-invoice can be printed. The entire process is very quick and should not affect the printing of the e-receipt and invoice for customers.
How to generate e-receipts and e-invoicing
According to the Uganda Revenue Authority (URA), there are 3 ways for businesses to generate e-receipts and invoices:
- System to system – This can be done in 3 ways. First, by using the e-invoicing link on the URA portal. Second, by having the client application installed on your desktop or mobile phone. Third, by using USSD for non-smart mobile devices.
- Electronic Fiscal Device (EFD). The device has EFRIS pre-installed onto it and is attached to the business point of sales systems, mobile device or cash register. The Electronic Fiscal Device (EFD) works in both online and offline mode.
- Electronic Dispenser Controller (EDC) – help manage businesses in the fuel retail sector. For this process the device will have to be connected to the EFRIS server by the above-mentioned methods. Afterwards the volume of fuel will be relayed from the underground fuel tank or the fuel pump directly to the Electronic Dispenser Controller and the server.
It is important to note that the Tax Identification Number (TIN), quantity, and value of items are captured when making a transaction. When the transactions are from business to business it is mandatory to request the Tax Identification Number (TIN).