On 17 November 2023, the Kenya Revenue Authority (KRA) published its public notice about onboarding non-VAT registered taxpayers on the electronic Tax Invoice Management System (eTIMS).
All business entities, including entities not registered for VAT, will have to electronically generate and transmit their invoices to KRA via the eTIMS.
Deduction of expenses for tax purposes not generated through eTIMS will not be allowed starting from 1 January 2024.