Kenya e-invoicing TIMS

Tax registers with live reporting to the Revenue Authority

The Kenya Revenue Authority KRA started in August 2021 the operations of e-invoicing cash registers under which taxpayers to maintain a tax register that is able to transmit tax invoice data to the Kenya Revenue Authority (KRA) system. KRA is aiming for full mandatory adoption by August 2022. This is a delay of one year from the original 2020 Value Added Tax (Electronic Tax Invoice) Regulations. Taxpayers may nevertheless request a delay to this by July 2022.

The new Electronic Tax Invoice management system (TIMS) obliges VAT registered businesses to electronically record every transaction through a government-sponsored receipting system. The KRA has been piloting live invoice registration and checking terminals with TIMS since 2019.

Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

Key features of TIMS – approved tax registers

Each VAT registered business will follow the key points below

• Each transaction will be recorded through an approved tax register, with a unique serial number with the electronic invoice being delivered to the customer and the Commissioner of Taxes.
• The purchaser must supply their own unique PIN if they wish to recover any VAT through their own VAT return.
• Approved registers will be purchased by the taxpayer, but they are then responsible for use and maintenance
• VAT invoices must contain the typical transactional data, including PIN numbers, a unique invoice number and an invoice QR Code
• Registers will transmit daily batch invoice summaries to the KRA.

Middle East & Africa e-invoicing