Public Notice: Electronic Tax Invoicing for Non-VAT Registered Persons

Introduction

Kenya Revenue Authority(KRA) wish to remind the public that all persons carrying on businesses including those not registered for VAT, are required to electronically generate their invoices to KRA via the electronic Tax Invoice Management System (eTIMS).

Please note that any business expenditure not supported by an eTIMS generated tax invoice shall not be deductible for tax purposes with effect from 1st January, 2024.

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

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

We are committed to continue supporting and facilitating all businesses and individuals 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 taxpayers segments.

How to register eTIMS

– Visit eTIMS website at: https://etims.kra.go.ke/basic/login/indexLogin
– Download and fill in and sign your personal or company details.
– Select the type of eTIMS model suitable for you.
– Submit your application.
– Follow up with KRA for approval.

For further assistance Contact Us:

For further information please call us at: +254791292246 / +254713281299 or Email:hello@sealassociates.com