Over the years, this relief mechanism has been misused by some taxpayers who have engaged in missing trader fraud (the traders and/or transactions are non-existent and cannot be traced in the VAT chain) which have caused loss of revenue to government. In order to halt this vice, URA developed the Electronic Fiscal Receipting and Invoicing Solutions (EFRIS) project, which entails the e-invoicing and e-receipting system.
Source: observer.ug
