Kenya Revenue Authority (KRA) is currently rolling out eTIMS. This is the software approach to ensure that all VAT registered taxpayers generate electronic tax invoices that are transmitted to KRA on real time or near real time basis.
The Commissioner General wishes to notify the public that effective 1st June 2023, all VAT registered taxpayers are required to only accept electronic tax invoices from registered taxpayers in compliance with the VAT (Electronic Tax Invoice) Regulations 2020 for purposes of claiming input tax and processing of refunds.
This requirement exempts registered non-resident suppliers of digital services. The non-resident digital service suppliers are however required to issue invoices or receipts showing the value of the supply and tax charged.
For VAT registered taxpayers who have not complied with VAT (Electronic Tax Invoice) regulation 2020, Tax Compliance Certificate will not be issued unless they comply.
Similarly, VAT refunds shall be only processed and paid for taxpayers who are compliant with the Regulations.
KRA takes this opportunity to thank all compliant VAT registered taxpayers who are already supporting the enforcement of the Regulations.
For clarification, contact the Contact Centre on Tel: 020 4 999 999, 0711 099 999 or Email: firstname.lastname@example.org or visit the nearest Tax Service Office or Huduma centre.
Ag. COMMISSIONER GENERAL