Validation of Import Declarations in the VAT Return


Kenya Revenue Authority would like to inform the public and taxpayers of the changes on deduction of input tax on imports.

Section 17 of the VAT Act, 2013 provides for deduction of input tax on importation made by a registered person. The deduction shall be allowed from the tax payable on supplies made by the person, within six months after the end of the tax period in which the importation occurred but only to the extent that the importation was acquired to make taxable supplies.

KRA therefore notifies VAT registered persons of the changes made on the VAT Return filing process. The changes involve validation of import claims against existing Customs import declarations, upon upload of the VAT return on iTax. Additional information is available on the KRA website,

For further assistance, visit your nearest Tax Service Office.