Uganda Experiences Encouraging Gains from E‑Invoicing Rollout
Recent data from Uganda’s tax authorities show that total government revenue increased from UGX 22.098 trillion to UGX 32.357 trillion over the period from FY 2021/22 to FY 2024/25, a roughly 40 % increase (about UGX 10 trillion/approx. €2.3 billion) that the Auditor‑General attributes in part to the Electronic Fiscal Receipting and Invoicing System (EFRIS) and Digital Tax Stamps (DTS) programmes.
The Auditor‑General’s report highlights how digital tax enforcement has helped strengthen compliance across VAT and other tax heads and widened the tax base.
Simba Cement Uganda has publicly endorsed the Digital Tax Stamp regime, saying digital stamps help curb smuggling and counterfeits, make it easier to identify genuine products, and ensure that taxes due are paid — creating fairer competition for compliant manufacturers.
These gains are significant because they suggest that digital systems are reshaping taxpayer behaviour toward more accurate reporting and broader compliance, not merely digitising paperwork.
Uganda has had mandatory B2B, B2C and B2G e‑invoicing under EFRIS since early 2021, and the system was expanded in July 2025 to cover more sectors and non‑VAT businesses.
B2B e‑invoicing mandates are gaining traction across Africa. Countries such as Kenya, Tanzania, Rwanda, Nigeria, Ghana and Zambia are expected to build on Uganda’s experience as they expand or accelerate their own e‑invoicing regimes.
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