Regulatory updates - Kenya
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Kenya publishes updated Electronic Tax Invoice Regulations 2024
The Kenyan National Treasury and Economic Planning unveiled the Tax Procedures (Electronic Tax Invoice) Regulations 2024, including additional clarifications on its terminology, the invoice content, exemptions, and exclusions.
KRA announces grace period for non-VAT registered businesses to use eTIMS
Non-VAT-registered taxpayers in Kenya have been granted a grace period to register in the eTIMS portal until 31 March 2024.
Mandatory e-invoice onboarding via eTIMS for non-VAT registered businesses
Non-VAT-registered taxpayers in Kenya will be required to use eTIMS as of 1 January 2024.
Mandatory e-invoice roll-out via eTIMS for VAT-registered taxpayers
As of 1 June 2023, VAT-registered taxpayers must accept e-invoices through the eTIMS online platform.
KRA launches new eTIMS functionalities for transmission of invoices via digital devices
The Kenyan Revenue Authority (KRA) has unveiled a new technology to help Kenyan businesses transmit tax invoices in real time and at their convenience.
Kenya Revenue Authority (KRA) postpones the deadline for TIMS rules
On 22 September 2022, the KRA released a public notice, informing taxpayers they would be given more time to comply with the Tax Invoice Management System (TIMS) regulations.
Kenya exempts non-resident suppliers of digital services from electronic tax invoice issuance
The Kenyan Revenue Authority (KRA) has clarified that non-resident businesses supplying digital services are exempt from issuing electronic tax invoices.
KRA takes further measures to help taxpayers comply with VAT requirements
The Kenya Revenue Authority has published a list of approved manufacturers and suppliers of Electronic Tax Registers to facilitate compliance with the new VAT or ETI (Electronic Tax Invoice) rules.
Kenya extends the time to fulfil the VAT (Electronic Tax Invoice) Regulations, 2020
The Kenya Revenue Authority (KRA) has announced that the new Electronic Tax Invoice roll-out shall begin on 1 August 2021.
Kenya advances electronic invoicing regulations
Kenya is the latest country looking to regulate its invoice issuance process by implementing its own Continuous Transaction Controls (CTC).
Country Specifications
E-Invoicing/CTC Model:
Clearance (hardware based)
Mandatory Infrastructure:
- Hardware: TIMS
- Software: eTIMS
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
No explicit requirements
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions