01/01/2024
1. We would like to remind the public that starting September 1, 2023, all businesses, including those not registered for VAT, must electronically generate and transmit their invoices to KRA through the eTIMS platform.
2. IMPORTANTLY: From ๐๐๐ง๐ฎ๐๐ซ๐ฒ ๐, ๐๐๐๐, any business expenditure lacking a valid electronic tax invoice won't be deductible for income tax purposes. It's crucial for businesses to comply with this requirement.
3. To support businesses and allow time for adjustments, onboarding to eTIMS for non-VAT registered taxpayers will be available until ๐๐๐ซ๐๐ก ๐๐, ๐๐๐๐. Penalties ๐ฐ๐จ๐ง'๐ญ be imposed during this onboarding period.
4. During the onboarding phase, non-VAT registered taxpayers can join without facing penalties. This aims to facilitate a smooth transition to the new electronic tax invoice system.
5. Once onboarded, taxpayers must ๐ฉ๐ซ๐จ๐ ๐ซ๐๐ฌ๐ฌ๐ข๐ฏ๐๐ฅ๐ฒ ๐ข๐ง๐ฉ๐ฎ๐ญ manually generated invoices and receipts issued after ๐๐๐ง๐ฎ๐๐ซ๐ฒ ๐, ๐๐๐๐, up to the onboarding date, onto the KRA system. This ensures a comprehensive record of transactions.
6. KRA is committed to continue supporting and facilitating all taxpayers to comply with the requirements of the law by conducting comprehensive stakeholder engagements, awareness campaigns, taxpayer education, and availing varied solutions including simplified solutions that cater to the various taxpayer segments.
7. For more information, contact our contact center via 020 4 999 999, 0711 099 999, or Email: [email protected]
Additional details can be found on our website www.kra.go.ke
Stay informed and compliant!
