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.
Background
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
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.