Regulatory updates - Kenya

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Kenya.
May 21 2024

Kenya publishes updated Electronic Tax Invoice Regulations 2024

 The Kenyan National Treasury and Economic Planning unveiled the Tax Procedures (Electronic Tax Invoice) Regulations 2024, including additional clarifications on its terminology, the invoice content, exemptions, and exclusions.

March 18 2024

KRA announces grace period for non-VAT registered businesses to use eTIMS

Non-VAT-registered taxpayers in Kenya have been granted a grace period to register in the eTIMS portal until 31 March 2024.

November 23 2023

Mandatory e-invoice onboarding via eTIMS for non-VAT registered businesses

Non-VAT-registered taxpayers in Kenya will be required to use eTIMS as of 1 January 2024.

May 19 2023

Mandatory e-invoice roll-out via eTIMS for VAT-registered taxpayers

As of 1 June 2023, VAT-registered taxpayers must accept e-invoices through the eTIMS online platform.

March 15 2023

KRA launches new eTIMS functionalities for transmission of invoices via digital devices

The Kenyan Revenue Authority (KRA) has unveiled a new technology to help Kenyan businesses transmit tax invoices in real time and at their convenience.

October 6 2022

Kenya Revenue Authority (KRA) postpones the deadline for TIMS rules

On 22 September 2022, the KRA released a public notice, informing taxpayers they would be given more time to comply with the Tax Invoice Management System (TIMS) regulations.

August 29 2022

Kenya exempts non-resident suppliers of digital services from electronic tax invoice issuance

The Kenyan Revenue Authority (KRA) has clarified that non-resident businesses supplying digital services are exempt from issuing electronic tax invoices.

October 25 2021

KRA takes further measures to help taxpayers comply with VAT requirements

The Kenya Revenue Authority has published a list of approved manufacturers and suppliers of Electronic Tax Registers to facilitate compliance with the new VAT or ETI (Electronic Tax Invoice) rules.

August 4 2021

Kenya extends the time to fulfil the VAT (Electronic Tax Invoice) Regulations, 2020

The Kenya Revenue Authority (KRA) has announced that the new Electronic Tax Invoice roll-out shall begin on 1 August 2021.

August 6 2019

Kenya advances electronic invoicing regulations

Kenya is the latest country looking to regulate its invoice issuance process by implementing its own Continuous Transaction Controls (CTC).

Country Specifications

E-Invoicing/CTC Model:

Clearance (hardware based)

Mandatory Infrastructure:

- Hardware: TIMS

- Software: eTIMS

Mandatory Format:

Local XML

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

No explicit requirements



Archiving Period:

5 years

Archiving Abroad:

Allowed under conditions

Pagero Regulatory Atlas

Contact us

Book a free consultation to find out more about how we can help you streamline your business with a solution that suits your specific needs.

Stay up-to-date with our Compliance Monitor

Receive an in-depth report with country-specific requirements