The Kenya Revenue Authority (KRA) announced on November 17, 2023, that business expenditures not supported by tax invoices generated through the Electronic Tax Invoice Management System (eTIMS) will not be eligible for tax deductions starting from January 1, 2024. All entities conducting business in Kenya, irrespective of their VAT registration status, are mandated to accept invoices electronically through the eTIMS as of September 1, 2023.
The e-invoicing regulation, initially introduced in August 2021, includes a mandatory format for submissions to the KRA. It has undergone multiple deadline extensions throughout 2022, reflecting the KRA’s efforts to facilitate a smooth transition for businesses.
