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Guide · Uganda · Published 2026-10-11

How to invoice in Uganda: what to include

The fields a Uganda invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • USh UGX
  • VAT 18%
  • TIN
  • A4
  • English

What every invoice must show

  • An EFRIS-generated e-invoice with the fiscal document number for VAT-registered sellers.

Numbering, keeping and correcting invoices

Keep your business records in English. If they are in another language, URA can make you pay for a translation by a translator it approves. URA tells taxpayers to keep records for at least five years from the end of the tax period. A VAT-registered buyer has six months from the invoice date to claim the input tax on it.

Corrections to an e-invoice are made with a credit note or debit note in EFRIS, through its Credit Note/Debit Note module. Buyers can check that a document is genuine through the FDN Validation service on the URA portal.

Since 1 July 2026, the Tax Procedures Code (Amendment) Act 2026 sets the penalty for a seller who must use EFRIS but does not issue an e-invoice or e-receipt, does not use the fiscal device, or tampers with it. The penal tax is double the tax due on the goods or services, or ten currency points, whichever is higher. Knowingly or recklessly failing to keep proper VAT records is an offence, punishable by a fine of up to UGX 2,000,000 or up to six years in prison.

Electronic invoicing in Uganda

EFRIS is mandatory for VAT-registered taxpayers, and URA's notice of 10 August 2026 extends it to businesses in 12 listed sectors whether or not they are VAT-registered. Businesses in those sectors with turnover under UGX 10 million, and landlords with rent under UGX 2.82 million a year, are exempt.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Uganda Revenue Authority (URA) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Uganda Revenue Authority (URA).