The Uganda Revenue Authority has deployed its staff in over 40 supermarkets, shopping centers and their branches to enforce the compliance of the Digital Tax Stamps (DTS) and Electronic Fiscal Receipting and Invoicing Solutions (EFRIS) countrywide.
Introduced in 2019, EFRIS applies to all Value Added Tax (VAT) registered taxpayers who are therefore required to issue e-invoices/receipts for all transactions in real time as stipulated under Section 73A of the TPCA and the Gazette- General Notice No. 595 of 2020.
Paddy Ochieng, the Manager Tax Operations in Central Region told reporters during the launch at Capital Shoppers Supermarket in Kampala that the enforcement aims 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,” he said.
URA is also implementing the enforcement on DTS.
Under DTS arrangement, all manufacturers and importers of Beer, Soda, Spirits, Wine, Mineral Water, Sugar, Cement and Tobacco products including Cigarettes are required to affix and activate digital tax stamps on the same.
“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 said.
The countrywide exercise, he said will monitor non-issuance of e-receipts and e-invoices and inconsistent or incorrect supply of goods without digital stamps.
URA has been sensitizing, onboarding and handholding various traders on how to use the solutions.
Ochieng noted that some suppliers and traders have since the introduction of EFRIS and DTS, 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.
“The General public is therefore encouraged to purchase gazetted items that are affixed with digital tax stamps and also demand their e-receipts or e-invoices to avoid any inconveniences,” he added.