Electronic Tax Invoicing for Non-VAT Registered Persons

Kenya Revenue Authority (KRA) wishes to remind the public that all persons carrying on business including those who are not registered for VAT are required to electronically generate and transmit their invoices to KRA via the electronic Tax Invoice Management System (eTIMS) from 1st September, 2023. With effect from 1st January, 2024, any business expenditure not supported by a valid electronic tax invoice shall not be deductible for income tax purposes.

To facilitate business continuity and allow for sufficient time for taxpayers to make adjustments in their systems and business operations, KRA wishes to notify non-VAT registered taxpayers that onboarding to the eTIMS platform will be available up to 31st March, 2024. During the onboarding period, penalties provided in law for failure to issue electronic tax invoices will not be imposed on the non-VAT registered taxpayers.

Once onboarded, the taxpayers will be required to progressively capture manually generated invoices and receipts issued after 1st January, 2024 up to the date of onboarding, onto the KRA system.

KRA is committed to continue supporting and facilitating all taxpayers to comply with the requirements of the law by conducting comprehensive stakeholder engagements, awareness campaigns, taxpayer education and availing varied solutions including simplified solutions that cater for the various taxpayer segments.

For further information please call our contact centre on Tel: (0) 20 4 999 999, 0711 099 999 or

Email: callcentre@kra.go.ke www.kra.go.ke

Commissioner for Domestic Taxes

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Electronic Tax Invoicing for Non-VAT Registered Persons