The Kenya Revenue Authority (KRA) announced that non-VAT registered taxpayers have a grace period to onboard to the authority’s platform for e-invoicing until March 31, 2024. This extension is designed to facilitate necessary adjustments in systems and business operations. During the grace period no penalties will be imposed on businesses for not issuing electronic invoices.
In Kenya, the e-invoicing mandate requires the invoice to be sent to the KRA’s platform in a regulated format. As of September 1, 2023, all businesses, including those not registered for VAT, are required to use the electronic Tax Invoice Management System (eTIMS) for e-invoicing. Starting January 1, 2024, any business expenses not documented with electronic tax invoices are ineligible for tax deductions.
