URA Moves to Enforce use of E-invoices, Digital Stamps

Uganda Revenue Authority (URA) has November 1, launched a countrywide exercise to monitor non-issuance of e-receipts, e-invoices, and inconsistent or incorrect supply of goods without digital stamps.

The exercise, launched at Capital Shoppers Supermarket in Ntinda, is targeting supermarkets both in Kampala and upcountry.

The administrative system of Digital Tax Solution/Stamps (DTS) and Electronic Fiscal Receipting and Invoicing Solution (EFRIS) was introduced by URA in November, 2019 and January, 2021.

The systems, seek to streamline and manage the issuance of receipts and invoices for tax purposes.

The system is supported under the Tax Procedures Code Act 2014, which demands that once a transaction is initiated using any of the solution components, details are transmitted to URA in real time.

The Manager Domestic Tax Kampala Metropolitan, Paddy Ochieng, noted that since the introduction of EFRIS and DTS, there has been continued supply of goods and services by VAT registered taxpayers without issuing e-invoices/e-receipts and a number of businesses are still in possession of unstamped gazetted products.

Ochieng said that Supplying of goods and services without issuing an e-invoice/e-receipt or manufacturing, importing of gazetted products without a Digital Tax Stamp are offences punishable by law.

He revealed that all VAT registered taxpayers were required to issue e-invoices/e-receipts for all their business transactions through EFRIS in real time and all gazetted products were to bear a digital tax stamp.

The gazetted products include bottled water, soda, beer, wines, spirits, cigarettes, sugar and cement.

Ochieng encouraged the public to purchase gazetted items that are affixed with digital tax stamps and also demand their e-receipts or e-invoices to avoid any inconveniences.