Kenya Revenue Authority (KRA) informs all taxpayers engaged in business that they are required to maintain accurate and up to date stock records while using TIMS/eTIMS in accordance with the law.

The stock records should accurately account for goods as they move through the business and reflect stock purchased or received, sold, transferred, returned, adjusted or otherwise disposed of in the course of doing business. Accurate stock management will support compliance with tax obligations and improve the accuracy of tax returns and reporting.

To support a smooth and practical implementation of the electronic invoicing stock management functionality, KRA will hold consultative engagement forums with the business community and other key stakeholders. The forums will provide an opportunity to understand how the stock management functionality works, seek clarifications, share implementation challenges and obtain recommendations to inform appropriate enhancements. The forums are expected to commence in September 2026.

KRA encourages all taxpayers and relevant stakeholders to actively participate in the consultations and share their views to help ensure that the stock management functionality is implemented effectively and with minimal disruption to business operations.

KRA appreciates your continued cooperation and commitment to tax compliance.

For further information and support, please contact the Contact Centre at Tel:020 4 999 999, 0711 099 999, or Email: callcentre@kra.go.ke

Commissioner for Micro & Small Taxpayers