Uganda

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 140 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

9 taxes at rates of 0, 18

domestic, exempt, export, foreign_services_received, import

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• UG-VAT-DT2031 — 19 boxes, filed month

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 15 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

No Ugandan statute obliges a business to exchange a structured electronic invoice with another business, or to accept one, in the sense Ekwo's vocabulary gives the word — there is no Ugandan Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are all null and `obligation` is `none`. What Uganda has instead is EFRIS, a clearance system: Tax Procedures Code Act, s. 92(1) lets a taxpayer issue an e-invoice or e-receipt, or employ an electronic fiscal device linked to the Uganda Revenue Authority's own centralised invoicing and receipting system, and s. 92(2) lets the Commissioner General designate, by notice in the Gazette, the taxpayers for whom that becomes mandatory; s. 92(3) then binds a designated taxpayer to issue e-invoices or e-receipts, or use such a device, in every business transaction; s. 93 sets a penal tax for a designated taxpayer who does not. The Commissioner General's Gazette notice of 23 June 2020 required VAT-registered taxpayers to comply from 1 July 2020, twice extended, first to 1 October 2020 and then, finally, to 1 January 2021; the scope has since been widened by further Gazette notices to businesses outside the VAT register. This is a real-time clearance with the tax administration — the invoice is validated by the centralised system, or generated on a device linked to it, before or as it reaches the buyer — and not a peer-to-peer exchange of a structured document between two businesses in the sense `einvoicing.profile` describes; the gap is recorded in docs/international.md and in this pack's README, and the socle is not patched to fit it.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• UG-ICPAU-SFP — 32 lines
• UG-ICPAU-IS — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

8 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-26

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.2.0 — published 2026-10-23

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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