Kenya Revenue Authority (KRA)
e-Invoicing in Kenya
Characteristics of the electronic invoice in Kenya
The e-invoicing system in Kenya is called Tax Invoice Management System (TIMS) and requires VAT-registered companies to report each transaction in real-time to the KRA tax authority.
All taxpayers subject to VAT must comply with the obligation as of November 30th, 2022.
Taxpayers must be registered for VAT following the VAT Act 2013 regulations and have an invoicing system capable of transmitting electronic invoices to the KRA.
Electronic invoices must be sent to the KRA through a device called a Control Unit, which performs validation, encryption, signing, sending, and storage of the documents.