Extension of Time to Comply with the Value Added Tax (Electronic Tax Invoice) Regulations, 2020

PUBLIC NOTICES 09/07/2021

The Value Added Tax (Electronic Tax Invoice) Regulations, 2020 were gazetted on 25th September 2020 vide Legal Notice No. 189 of 2020. The regulations are aimed at facilitating administration of VAT through Electronic Tax Invoice Management.

Kenya Revenue Authority (KRA) wishes to inform the public that the roll out of the Electronic Tax Invoice pursuant to the provisions of the Value Added Tax (Electronic Tax Invoice) Regulations, 2020 shall commence on 1st August 2021.

All VAT registered taxpayers shall thereafter be required to comply with the requirements of the regulations on implementation of the Electronic Tax Invoice within a period of twelve (12) months from the date of the roll out.

Where a person is unable to comply within the timelines, they shall apply to the Commissioner Domestic Taxes for extension of time to comply which shall not exceed six months as provided for in the regulations. The application for extension shall be made at least thirty (30) days before the expiry of the twelve-month period specified.

KRA invites VAT registered taxpayers and suppliers of Electronic Tax Register (ETR) to contact us via: timsupport@kra.go.ke for further guidance.

For other general inquiries and support please call our Contact Centre on Tel: (0) 20 4 999 999, 0711 099 999 or Email: callcentre@kra.go.ke. www.kra.go.ke

Commissioner of Domestic Taxes