Kenya Revenue Authority would like to remind the public and all VAT registered taxpayers of the transitioning of VAT registered taxpayers from the old Electronic Tax Registers to the Tax Invoice Management System (TIMS).
All VAT registered taxpayers are required to have in place the new Electronic Tax Registers by 31st July, 2022 and generate validated and electronically transmitted tax invoices in compliance with the VAT (Electronic Tax Invoice) Regulations, 2020. For any taxable purchases made on or after 1st August, 2022, only validated electronically transmitted invoices will be admissible for claim of input tax as provided under Section 17 of the VAT Act, 2013. Further, all VAT refund applications that will be made with respect to tax periods commencing after 1st August, 2022 must be supported by TIMS compliant invoices.
VAT registered taxpayers are therefore required to ensure compliance with the VAT (Electronic Tax Invoice) Regulations, 2020, to avoid imposition of penalties specified under Section 63 of the VAT Act, 2013.
A list of approved suppliers of the new ETRs can be accessed from the KRA Website.
For further information please call our Contact Centre on Tel: (0) 20 4 999 999, 0711 099 999 or
Commissioner for Domestic Taxes