The dispatch book · File 026 · last verified 28 October 2026
TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-026 · printed
File 026 · from UNU-WIDER · to URA
Monitor whether mandated firms actually use system-to-system e-invoicing, with consequences for those that do not.
154days before it was recommended, the law was already signedTax Procedures Code (Amendment) Act 2025, signed 30 Jun 2025
Evidence slip
From UNU-WIDER · to Uganda Revenue Authority · VAT
the law came before this recommendation“the URA should adopt measures to monitor the compliance of mandated firms with this requirement, including introducing consequences for firms that do not comply”
section 6, PDF p.36
The desks
no evidence
no evidence
no evidence
no evidence
no evidence
Sent, 1 December 2025. Recommended in The panopticon taxman: the impact of e-invoicing on VAT compliance in Uganda (WIDER Working Paper 2025/112) (section 6, PDF p.36).
Law, 30 June 2025. Tax Procedures Code (Amendment) Act 2025 set the penalty for failing to use e-invoicing or e-receipting at double the tax due, in force 1 July 2025 (register TPC-2025-EFRIS-PENALTY).
The route slip
From finding to result, link by link
Each box is one link of the reform chain. ✓ documented; ? claimed but not documented; · no evidence yet, with what it needs. This file stops at: Output.
- FindingDocumentedMandated system-to-system e-invoicing reduced input VAT claims and raised VAT due, but firms cut reported sales; not all mandated firms switched.
- ProblemDocumentedSome firms mandated to integrate with EFRIS keep recording most sales on the weaker web portal.
- RecommendationDocumented"the URA should adopt measures to monitor the compliance of mandated firms with this requirement, including introducing consequences for firms that do not comply" (UNU-WIDER (Lees, Jouste, Musoke, Okello), section 6, PDF p.36)
- Legal powerDocumentedURA Act Cap. 196 s.3(1)(a) (assess, collect and account for revenue) and s.3(1)(b) (advise the Minister); opened, URA-ACT-S3
- InstitutionNamedUganda Revenue Authority
- ActionClaimed, not documenteda statutory consequence exists (TPC s.93, from 1 July 2025). NOT A RESPONSE: the law predates the paper (December 2025)
- OutputNo evidence yetneeds URA data on mandated firms' use of system-to-system integration
- OutcomeNo evidence yetneeds an outcome measure with a baseline
- EvaluationNo evidence yetneeds an evaluation with a stated method
In the amendment register
Became law 154 days before this recommendation
Penalty for failing to use e-invoicing or e-receipting set at double the tax due
Tax Procedures Code (Amendment) Act 2025 · signed 30 June 2025 · in force 1 July 2025 · implementation: pending verification
Open the register's case file TPC-2025-EFRIS-PENALTY →Why it was recommended
Finding. Mandated system-to-system e-invoicing reduced input VAT claims and raised VAT due, but firms cut reported sales; not all mandated firms switched.
Problem. Some firms mandated to integrate with EFRIS keep recording most sales on the weaker web portal.
Strength of the evidence behind it: high.
Note. Status reflects that a consequence is law; it was enacted six months before the paper, so the paper did not cause it. Monitoring of mandated firms specifically has no public evidence.
Who has the power to act
Uganda Revenue Authority. Legal power checked: URA Act Cap. 196 s.3(1)(a) (assess, collect and account for revenue) and s.3(1)(b) (advise the Minister); opened, URA-ACT-S3.
Sources
- The panopticon taxman: the impact of e-invoicing on VAT compliance in Uganda (WIDER Working Paper 2025/112)
UNU-WIDER (Lees, Jouste, Musoke, Okello) · 2025-12-01 · section 6, Conclusion and policy implications, PDF pp.35 to 36
https://doi.org/10.35188/UNU-WIDER/2025/671-1 - Tax Procedures Code (Amendment) Act 2025 (Act 11 of 2025)
Parliament of Uganda · 2025-06-30 · PDF p.2; s.2 commences on a date the Minister appoints