Kenya: New platform for non-VAT registered taxpayers to electronically generate and send invoices

Compliance deadline remains unchanged

Compliance deadline remains unchanged

The Kenya Revenue Authority (KRA) has launched “eTIMS Lite”—a new platform designed to help non-VAT registered taxpayers generate and send their invoices to KRA electronically through an easy-to-use interface—in response to challenges faced by small-scale taxpayers. 


The tax invoice management system (TIMS) was introduced in 2022, and the electronic tax invoice management system (eTIMS) was introduced in 2023. All taxpayers were required to issue invoices through eTIMS from 1 September 2023. From 1 January 2024, expenses not supported by TIMS or eTIMS invoices would not be eligible for income tax deduction, with some exceptions.

The initial compliance deadline was 1 January 2024, but it was extended to 31 March 2024. Despite the introduction of eTIMS Lite, the compliance deadline remains unchanged, and taxpayers are expected to capture all manually issued invoices and receipts on eTIMS from 1 January 2024 up to the date of onboarding.

Read a March 2024 report [PDF 258 KB] prepared by the KPMG member firm in Kenya



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