E-invoicing requirements in Kenya

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

e-TIMS Real-time-reporting (RTR) scope 

  • All taxpayers, irrespectively if VAT or non-VAT registered

  • Real-time submission via eTIMS (electronic Tax Invoice Management System)

Mandate overview

  • Real-time-reporting based on Electronic tax registers (ETR) or software connected to the Kenya Revenue Authority’s systems (iTax)

  • ETR or software to sign, to apply unique control code and to generate QR code on the invoice

  • Tax invoices validation, encryption, signing, transmission of the invoice data to the KRA and storage of the data

  • Supplier’s responsibility to deliver the invoice to the final customer

E-invoicing requirements in Kenya