Kenya Enforces Electronic Invoicing

The Kenyan Revenue Authority (KRA) is rolling out the eTIMS (Electronic Tax Invoice Management System) to ensure that VAT-registered taxpayers generate and transmit electronic tax invoices to the KRA in real or near real-time.

Timeline

From June 1, 2023, all VAT-registered taxpayers should only accept electronic tax invoices from registered taxpayers that are compliant with the 2020 VAT (Electronic Tax Invoice) Regulations.

Impact

Non-compliant taxpayers will not receive tax compliance certificates or input credit refunds. Non-resident suppliers of digital services are exempt but are still required to show the transaction value and the tax charged on invoices or receipts.

👉🏻 For more details on eTIMS, refer to our blog Kenya Announces Upgrade of Tax Invoice Management System.