Uganda Revenue Authority has today launched a countrywide exercise to monitor non-issuance of e-receipts and e-invoices and inconsistent or incorrect supply of goods without digital stamps. The exercise is targeting supermarkets both in Kampala and upcountry.
On November 1, 2019 and January 1, 2021, URA introduced the administrative solution of Digital Tax Solution/Stamps (DTS) and Electronic Fiscal Receipting and Invoicing Solution (EFRIS) respectively, all aimed at improving business efficiency.
As a requirement, 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.
Since the introduction of the solutions, URA has been sensitizing, onboarding and handholding various traders on how to use the solutions.
Paddy Ocheng the manager in charge of domestic taxes operations in the central region is advising businesses to comply because with effect from today, Supplying of goods and services without issuing an e-invoice/e-receipt or manufacturing, importing of gazetted products without a Digital Tax Stamp is an offence.
However, 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. 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.
