Tax and URA How NFE meets its URA obligations: EFRIS invoicing, the monthly VAT return, and the VAT, PAYE, withholding and income tax calendar. Adapted from GitLab's Tax pages. Monthly URA routine: EFRIS invoices and VAT return Monthly URA routine: EFRIS invoices and VAT return Owner: Aaron Tushabe · Backup: to be named · Last reviewed: 29 Oct 2026 Adapted from GitLab's Tax pages (CC BY-SA 4.0). Each month NFE issues its electricity bills as fiscal invoices in EFRIS and files the Monthly VAT return in eTax . The return for month M is due on the 15th of month M+1 . This page is the source of truth for the routine. Claude's ura-monthly-vat skill follows it, so to run it with Claude, say "run the ura-monthly-vat routine" . Rules The taxpayer is Watt Works Foundation Limited . "Nearly Free Energy" is the brand only. Aaron logs in to EFRIS and eTax himself, and types every CAPTCHA and OTP. Logins are in the password manager. Only one eTax session at a time. Opening eTax in a second tab logs the first one out. Only generate an EFRIS invoice when its gross amount matches the billing PDF total to within 1 UGX . If it doesn't, stop and check. Aaron submits the VAT return himself. Record every FDN (fiscal document number) and the return's acknowledgement number in that month's working notes. Step 1: Review the month's invoices Invoices are in the Sezibwa Rentals folder, under Invoices/NFE-YYYY-NNNNN.pdf . Check each one against the tariff: Tier kWh UGX per kWh, excluding VAT T1 1–15 250 T2 16–80 779.40 T3 81–150 412 T4 151+ 779.40 There's also a service charge of UGX 7,320 a month, and VAT of 18% on everything. Build a review table (invoice, customer, kWh per tier, taxable amount, VAT, total) and flag anything that doesn't add up. Step 2: Issue the invoices in EFRIS In EFRIS, go to Fiscal Document Management → Receipts/Invoices → Issue . Section A: Branch = Watt Works Foundation Limited; Currency = UGX; Seller's Reference No. = the NFE invoice number. Section B: pick the buyer from Frequent Contacts . The customer-to-contact mapping is in the working notes. For a new customer, add them as a contact first. Section C: add one line per tier, with the kWh from the bill as the quantity, plus the service charge. EFRIS prices include VAT: Code Item Unit Price incl. VAT 001 First 15 kWh kWh 295 002 Between 16–80 kWh kWh 919.69 003 Between 81–150 kWh kWh 486.16 004 Above 150 kWh kWh 919.69 005 Service Charge per month 8,637.60 Section D: set Payment Mode to Mobile money . It defaults to Cash. Check the gross amount against the bill (within 1 UGX), then click Generate Invoice and confirm once . Note the FDN and verification code. After the last invoice, open Fiscal Document Inquiry and confirm the count is right, there are no duplicates, and every invoice is "Valid". Step 3: File the Monthly VAT return in eTax Go to e-Services → Return → Monthly Value-Added Tax . Set the period to the month and choose Submit Return (not View Return). eTax prefills sales and purchases from EFRIS by invoice date . Invoices issued in month M+1 belong to month M+1's return. Decision (Sep 2026): file as prefilled , and never add carried-over invoices by hand. Sales tab: set "additional sales to declare?" to No (it defaults to Yes). Purchases tab: set "dispute prefilled purchases?" to No (it defaults to Yes). UEDCL purchase invoices come in from EFRIS automatically. Review Input Tax Allowed, VAT Withholding Credit and the Tax Summary: sales, output VAT, input VAT, net VAT. Aaron submits. Save the acknowledgement ( EB… ) receipt as URA_VAT_Return__Ack_.pdf in that month's Invoices folder. Step 4: Close out In that month's working notes, record: the filed figures, the acknowledgement number, the FDNs, which invoices carry over into next month's return, and follow-ups. Then post the VAT payment in ERPNext against the VAT account. Known issues The billing template shows the wrong seller VAT number. It should show the company TIN. Two customers share service address R5. Other URA obligations UNVERIFIED: confirm with the accountant. Obligation When Status VAT return 15th of each month Filed monthly (this page) PAYE 15th of each month, once there are salaried staff Registered Aug 2025; confirm whether returns are due Withholding tax When paying suppliers that require it To confirm Provisional income tax During the year To confirm Annual income tax return, FY2025-26 About 31 Dec 2026 To confirm with the accountant Related VAT treatment decisions Roadmap : EFRIS integration for billing Battery import cost analysis : import VAT and withholding tax (confirm current rates) VAT treatment decisions VAT treatment decisions Planned: not yet written. Owner: Aaron Tushabe. Trigger: the accountant's VAT review comes back. A newest-first log of VAT decisions: Date Decision Why Who Sep 2026 File the monthly return as prefilled from EFRIS; never add carried-over invoices by hand ( routine ) eTax prefills by invoice date Aaron Tushabe To be decided with the accountant: How VAT payments made during the Open Collective years are treated against output VAT. They're currently debited to the VAT account. VAT on future commercial tariffs ( Commercial RPMs ). Input VAT on site equipment and imports. The VAT position of grants and owner contributions.