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The Tax Data Observatory

Dictionary

What each number means.

The data dictionary that ships with the dataset: each indicator's unit, description and source reference. Large breakdown tables (districts, countries, stations) are documented once as a grouped entry, by design.

8 of 414 entries

  • Total Taxpayers Registered on EFRIS

    EFRIS Digital Invoicing · count

    Count of distinct TINs registered on the Electronic Fiscal Receipting and Invoicing System. Includes a "Pre-2019/20 (Undated)" column for a small number of records with no recorded registration date in the source export (this field has none: the undated bucket is empty for this specific measure).

    Source: Outputs_27072026.xlsx / EFRIS output (URA EFRIS platform export, extracted 27 Jul 2026)

  • Total Invoices Issued

    EFRIS Digital Invoicing · count

    Total number of e-invoices issued through EFRIS. Includes a "Pre-2019/20 (Undated)" column for 1,376,188 invoices (0.56% of the true total) that fall outside the fiscal-year date grouping in the source export. Sum of all columns reconciles exactly to the source Grand Total (244,657,913).

    Source: Outputs_27072026.xlsx / EFRIS output (URA EFRIS platform export, extracted 27 Jul 2026)

  • Total Sales Amount Invoiced (UGX Bn)

    EFRIS Digital Invoicing · UGX bn

    Total sales value invoiced through EFRIS, in UGX billions. Includes a "Pre-2019/20 (Undated)" column (593.56 UGX Bn, 0.02% of true total) for the same reason as above.

    Source: Outputs_27072026.xlsx / EFRIS output (URA EFRIS platform export, extracted 27 Jul 2026)

  • Average Sales Amount per Invoice (UGX Mn)

    EFRIS Digital Invoicing · UGX mn

    Mean invoice value, expressed in UGX millions for readability. Drops by roughly two orders of magnitude between FY2020/21 (UGX 3,873 Mn) and FY2021/22 (UGX 137 Mn) as EFRIS adoption broadened from a small set of high-volume early/corporate filers to the general VAT-registered population, then declines further but more gradually through FY2024/25.

    Source: Outputs_27072026.xlsx / EFRIS output (URA EFRIS platform export, extracted 27 Jul 2026)

  • Total VAT Charged on EFRIS Invoices (UGX Bn)

    EFRIS Digital Invoicing · UGX bn

    Total VAT charged on invoices issued through EFRIS, in UGX billions. Includes a "Pre-2019/20 (Undated)" column (82.89 UGX Bn, 0.07% of true total).

    Source: Outputs_27072026.xlsx / EFRIS output (URA EFRIS platform export, extracted 27 Jul 2026)

  • Total Net Sales Amount Excl. VAT (UGX Bn)

    EFRIS Digital Invoicing · UGX bn

    Total sales value excluding VAT, in UGX billions. Includes a "Pre-2019/20 (Undated)" column (510.67 UGX Bn, 0.02% of true total).

    Source: Outputs_27072026.xlsx / EFRIS output (URA EFRIS platform export, extracted 27 Jul 2026)

  • EFRIS Registrations by Access Channel (4 channels + 1 unclassified, incl. Total)

    EFRIS Digital Invoicing · count

    Count of EFRIS taxpayer registrations by access channel: Desktop App, Electronic Fiscal Device (EFD), System-to-System Integration, Web Portal, plus unclassified. CORRECTED from an earlier draft that mislabelled this as "invoices issued": the breakdown totals (997,032 across FY columns + 2,968 undated = 1,000,000) match the EFRIS registration-count series, not the 244.7 million invoice-count series. Includes the "Pre-2019/20 (Undated)" column.

    Source: Outputs_27072026.xlsx / EFRIS output (URA EFRIS platform export, extracted 27 Jul 2026)

  • EFRIS Registrations by VAT Rate Classification (4 categories + 1 unclassified, incl. Total)

    EFRIS Digital Invoicing · count

    Count of EFRIS taxpayer registrations by VAT rate classification recorded at registration: Deemed, Standard Rated, Tax Exempt, Zero Rated, plus unclassified. Same correction and undated-column note as the Access Channel entry above.

    Source: Outputs_27072026.xlsx / EFRIS output (URA EFRIS platform export, extracted 27 Jul 2026)