In a bid to streamline tax administration and enhance compliance, the Tax Procedures Code Act (the “TPCA”) was amended in 2018 to introduce provisions enabling taxpayers to issue e-receipts or e-invoices, or to utilize electronic fiscal devices connected to a centralized invoicing and receipting system. To give effect to this amendment, the Ministry of Finance, Planning and Economic Development enacted the Tax Procedures Code (Electronic Invoicing and Receipting) Regulations, S.I. No. 82 of 2020.

As part of these reforms, the URA launched the Electronic Fiscal Receipting and Invoicing Solution on 1st January 2021 to implement the new electronic invoicing and receipting framework.

These provisions are now consolidated under section 92 of the TPCA, Cap. 343 of the Laws of Uganda. Under section 92(2), the Commissioner General is empowered to publish notices in the Gazette designating the categories of taxpayers for whom e-invoicing and e-receipting are mandatory. Pursuant to this mandate, the Commissioner General has issued a new notice expanding the scope of affected businesses and sectors, as outlined below;