On Boarding of Non-VAT Taxpayers on eTIMS

Kenya Revenue Authority (KRA) wishes to notify the public that pursuant to the provisions of the Finance Act 2023, effective 1st September, 2023, All persons carrying on business, including those not registered for VAT, are required to electronically generate and transmit their invoices to KRA via the electronic Tax Invoice Management System (eTIMS).

Please note that any business expenditure not supported by an eTIMS generated tax invoice shall not be deductible for tax purposes with effect from 1st January, 2024.

KRA will continue to support and facilitate all taxpayers to comply with the requirements of the Law.

For further information 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 for Domestic Taxes


On Boarding of Non-VAT Taxpayers on eTIMS