On 27 December 2023, the Kenya Revenue Authority (KRA) published a public notice informing non-VAT registered taxpayers that the onboarding to the electronic Tax Invoice Management System eTIMS has been extended until 31 March 2024.
During this time, the applicable penalties for not issuing electronic tax invoices will not be imposed on non-VAT registered taxpayers.
Once onboarded, the taxpayers must successively capture manually generated invoices and receipts issued after 1 Janua…