- Kenya Revenue Authority (KRA) has launched “eTIMS Lite” for non-VAT registered taxpayers to generate and send invoices electronically
- eTIMS was introduced in 2023, with a compliance deadline of 31 March 2024
- Taxpayers must capture manually issued invoices on eTIMS from 1 January 2024
- Expenses not supported by TIMS or eTIMS invoices are not eligible for income tax deduction
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
