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
|Country||Date||Comments (click for details)|
|Egypt||Sep 2021||Pre-clearance model roll out 2021-22|
|Israel||Proposal||Pre-clearance to follow Chile model|
|Jordan||Proposal||Pre-clearance e-invoices and pre-filled VAT returns|
|Kenya||Aug 2021||TIMS e-invoice|
|Nigeria||Apr 2021||Automated Tax Administration System ATAS|
|Oman||Jan 2023||Potential e-invoicing implementation|
|Saudi Arabia||Dec 2021||Pre-clearance e-invoicing|
|Tanzania||2022||VFD pre-clearance e-invoicing|
|Uganda||Jan 2021||Pre-clearance e-invoice and fiscal cash registers|