The Kenya Revenue Authority (KRA) wishes to update all VAT registered Taxpayers that further to our Public Notice on “Simplification of the VAT Return Filing” the VAT return will now be pre-filled with tax information available to KRA with effect from the February 2024 tax period and not the January 2024 tax period as earlier communicated.
This adjustment is intended to prevail upon VAT registered Taxpayers to ensure that ALL their input VAT claims are supported by valid TIMS/eTIMS generated tax invoices since any input VAT claim that is not validated through TIMS/eTIMS or against existing customs import declarations for import VAT claims will not be allowed. In this regard, we remind all Taxpayers of their obligation to issue electronic tax invoices and transmit the invoice details to KRA.
We therefore advise all VAT registered Taxpayers to proceed and file their January 2024 VAT self-assessment returns by 20th February 2024. Further, we remind Taxpayers that upon roll out of the simplified VAT return, they will be required to confirm the accuracy of the declaration before submission of the return.
KRA will continue to sensitize Taxpayers on the simplified VAT Return filing process and to support and facilitate all Taxpayers to comply with the electronic tax invoicing requirements. We take this opportunity to thank all compliant Taxpayers.
Commissioner for Domestic Taxes