The Uganda Revenue Authority has introduced an additional category of taxpayers that are required to issue EFRIS invoices. The new category includes 12 additional businesses / sectors that are required to comply effective 1st July 2025. These newly covered sectors are: Wholesale and Retail of Fuel Mining and Quarrying Manufacturing Electricity, Gas, Steam, and Air Conditioning Supply Water Supply; Sewerage, Waste Management and Remediation Activities Construction Transportation and Storage Accommodation and Food Service Activities Information and Communication Technology (ICT) Real Estate Activities Professional, Scientific and Technical Activities Arts, Entertainment and Recreation This was issued in general notice no. 2218 of 2025 that was published in the Gazette on 25th July 2025. Previously the obligation to issue EFRIS invoices was only vested on VAT registered taxpayers pursuant to the notice published in the Gazette on 23rd June 2020. The Implications include; Businesses in the 12 sectors will be required to issue EFRIS invoices whether registered for VAT or not. Expenses incurred by customers in any of the 12 sectors that are not supported by EFRIS invoices will be disallowed for income tax purposes. Non compliance is a hefty cost & failure to issue an EFRIS invoice attracts penal tax of UGX 6,000,000 or tax due on the goods / services whichever is higher! URA will now have more data on taxpayers which could be used in expanding the tax register & ensuring tax compliance EFRIS was a game changer & is here to stay. URA may in due course introduduce additional sectors that will also be expected to issue EFRIS invoices.