No. Sales in the VAT return are prepopulated based on the invoice date and not the transmission date. Hence, a taxpayer needs to declare all their total sales in the VAT return whether transmitted or not by the date of filing the return.

The sales including the respective credit notes where applicable to customers not registered for VAT will be captured under CSV for invoices without PIN and Non VAT PINs.

Yes, as long as the invoice was transmitted to KRA and the customer PIN is VAT Registered.
All sales to non-VAT registered customers or customers who did not provide their PIN to the seller should be declared under lump sum sales field in the respective sales sheets

You cannot reduce the prepopulated sales value in the return as relates to what was transmitted through your TIMS/eTIMS devices. However, you can add/adjust sales values upwards where applicable.

You can declare the sales to VAT registered customers up to a maximum of 75,000 rows in sheet B. In case there are more than 75,000 invoices, total taxable value for the excess invoices can be added to the lump sum sales value.

This could be a configuration issue between TIMS device and the trader invoicing system where multiple invoices are signed off for the same trader invoice number.

Please contact the TIMS device supplier for proper configuration of the TIMS device to resolve the issue. Sometimes the taxpayer could have issued multiple invoices for the same transaction. It is possible both in TIMS and eTIMS to issue a credit note to reverse any erroneous invoice

Please consult your TIMS device supplier to ensure proper classification of zero-rated and exempt supplies product codes on the TIMS device.

Please liaise with your TIMS device supplier to ensure the correct configuration of foreign currency exchange rates in the ERP/Invoicing systems. You are allowed to adjust the sales upwards to arrive at the correct taxable value.

For both sales to VAT and Non VAT registered customers, credit notes form part of the respective CSVs. For credit notes to VAT registered customers, if they are declared on a line item, the corresponding relevant invoice must have been declared on a line item in the respective return as per the relevant invoice date

The sales values are updated every day through an incremental batch process as and when more sales invoices for the tax period are transmitted. Taxpayers are advised to download the most recent return when filing the VAT return.

This is probably caused by the failure of the seller to transmit the TIMS/eTIMS invoices or transmitted the invoices without buyer details. Also the missing purchases could be non VAT.
To resolve the issue kindly engage the seller to transmit the missing invoices or advise the seller to engage their TIMS Device Supplier to resolve the configuration issue between their TIMS Device and ERP which caused the transmission of invoices without buyer PIN.

Input VAT claims will only be allowed if they:

• Originate from invoices transmitted through TIMS/eTIMS.
• Comply with the VAT Act and associated regulations.
• Input VAT claims against valid customs import declarations
• Valid input from Non Resident Digital Suppliers

Only valid TIMS/ eTIMS invoices transmitted to KRA can be claimed in the VAT return under purchases.

Only valid TIMS/ETIMS invoices transmitted to KRA with the buyer PIN can be claimed in the VAT return.

You cannot claim VAT from invoices that are not TIMS/eTIMS compliant. Ensure all purchase invoices are TIMS/eTIMS generated and the supplier has transmitted to KRA for purposes of claiming input tax.

Input VAT for customs import declarations that are validated through custom business systems and the import entry status is settled or removed will be allowable for claiming in the VAT return.
For payments paid through manual eslips or other unique scenarios, kindly liaise with customs or your respective tax service office for them to validated and availed at a subsequent tax period.
Always ensure when dealing with your clearing agents that the entries are updated to the status of removed or settled. The system still allows claiming of an import entry that has met the required conditions even if it’s not in the section F ‘Imports CSV’

Yes, as long as the Non Resident Digital Supplier has declared your customer PIN on a line item under sheet B and filed the return. Taxpayers are advised to notify the non-resident digital suppliers that they intend to claim the input so as they are declared on a line item.

Yes. You can claim the late transmitted purchases in subsequent periods within 6 months from the invoice date.

Yes. The purchase can be claimed in the income Tax return. However, for VAT claims kindly ensure you deal with the VAT registered suppliers who issue TIMS/eTIMs compliant invoices and transmit them to KRA

The return allows taxpayers to disallow/remove any erroneous purchases including prohibited input tax which may be part of the purchase CSVs.It is only mandatory to claim credit notes under purchases