The paper presents the concept of the method of determining the direction of ultrasonic signal arrival, i.e., the azimuth and elevation angles. This method is an extension of the previous approach which was proposed to determine only the azimuth angle. The approach is based on the indirect phase determination. This makes it possible to tolerate spacing of receivers greater than half the wavelength of the received signal. At the same time, it provides increased measurement accuracy and reduced hardware requirements. To check the robustness of the method, simulations were carried out for the geometric arrangement of the receivers of the sonar module, for which the method was then implemented. This sonar module was used in the conducted experiments. The results of these simulations and experiments are included in the paper and discussed.