The Electronic Receipting and Invoicing System (EFRIS) is an automated compliance solution established by the URA to streamline the allocation and centralized tracking of invoices and receipts for specified taxpayers in Uganda. Designed to improve the business environment, EFRIS leverages Electronic Fiscal Devices (EFDs), e-invoicing, and direct integration with business transaction systems to facilitate the issuance of electronic invoices by the Tax Procedures Code Act of 2014. Upon the execution of a transaction, details are transmitted to the URA in real time to generate e-invoices.