URA's October 2026 circular extends EFRIS invoicing coverage to a wider set of transaction classes. If you're a VAT-registered business, the practical question is: what changes in your monthly close, and when?
This post walks through the three things that actually matter: (1) which transactions are now in scope, (2) the enrolment timeline you need to hit, and (3) the operational implications for your sales and purchase workflows.
Which transactions are in scope
The expansion covers business-to-business transactions above the previous threshold, plus select business-to-government supplies that were previously exempt. Full coverage criteria are in URA Circular 2026/08.
The enrolment timeline
URA has given affected businesses until 1 December 2026 to enrol. In practice this means your finance team needs to be running an EFRIS workflow against sandbox by mid-November to leave time for inevitable identifier-mismatch fixes.
Operational implications
For businesses already on VitalReturns, nothing changes — our EFRIS adapter handles the new scope automatically. For businesses still on spreadsheet-based workflows, this is a good forcing function.