From the 2025 accounting period, the Kenya Revenue Authority (KRA) will strictly enforce the use of eTIMS for validating business income and expenses in Income Tax Returns. All recognised sales and expenses must now be supported by eTIMS-issued invoices, with non-compliant transactions disallowed during tax computation and filing on iTax. This shift will significantly impact businesses of all sizes, compelling greater formalisation, upgraded accounting systems, and closer alignment with KRA’s digital records to remain compliant and competitive.
