The Uganda Revenue Authority (URA) announced the issuance of a Public Notice via Twitter on 11 May 2022 concerning the categories of taxpayers required to issue fiscal documents (e-invoices/e-receipts) using their billing, invoicing, receipting, or Enterprise Resource Planning (ERP) systems as integrated with the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) (system-to-system integration). The categories of taxpayers subject to the system-to-system integration requirements include:

1. VAT-registered taxpayers operating a business with a billing, invoicing, receipting, or ERP system;
2. VAT-registered taxpayers with gross turnover of UGX two billion or more per annum; and
3. VAT-registered taxpayers with gross turnover of less than UGX two billion per annum but making 100 sales transactions or more per day.

The requirements for system-to-system integration are effective on 15 May 2022 with a transitional period until 30 June 2022 for completing the integration.

Note that although not all VAT-registered taxpayers are subject to the system-to-system integration requirements, all VAT-registered taxpayers are required to use the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) to issue e-invoices and e-receipts through one of several available methods. System-to-system integration is one of the methods. Failure to use the EFRIS has certain tax consequences, including a restriction on the deduction of expenses and input VAT credits for the purchase of goods or services from a supplier required to use the EFRIS, unless supported by e-invoices or e-receipts. Penalties for failing to issue e-invoices or e-receipts also apply.