eTIMS and the 2026 Validation Requirement
Kenya’s shift to electronic invoicing has accelerated, with eTIMS now mandatory for all businesses — including non-VAT-registered taxpayers.
Through a public notice and subsequent communication, KRA confirmed that effective 1 September 2023, all persons carrying on business must electronically generate and transmit invoices via eTIMS, unless exempted.
Our Tax Alert provides a comprehensive analysis of:
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Exemptions under Section 23A of the Tax Procedures Act (TPA)
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The recent KRA Public Notice on 2025 Returns and 2026 Validation
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The policy rationale
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Implications for taxpayers
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Expected challenges under the new public notice
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Consequences of non-compliance
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What to expect going forward