Simplified eTIMS Solutions Tailored to Enhance Tax Compliance for Informal Sector and Small Businesses (Non VAT Registered Taxpayers)

Kenya Revenue Authority (KRA) has emphasized that it is mandatory for all individuals conducting business operations, including those in the Informal Sector and Small Businesses, to electronically generate and transmit their invoices to KRA using the electronic Tax Invoice Management System (eTIMS).

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KRA reaffirms its dedication to supporting and facilitating all taxpayers in meeting the legal requirements by employing a facilitative and collaborative approach to tax compliance. As part of this commitment, we have introduced simplified solutions under the eTIMS framework known as “eTIMS Lite” specifically designed for non-VAT registered taxpayers. These solutions are easily accessible through the eCitizen platforms via *222# for the USSD invoicing solution and ecitizen.kra.go.ke for the web-based invoicing solution.

Moreover, in addition to the implementation of the simplified eTIMS solutions, KRA has actively engaged in publicity, awareness campaigns, and tax education through continuous stakeholder interactions and targeted programs for players in the informal sector, including farmers, artisans, and jua kali traders, among others. Collaborating with representative groups and associations within the informal sector, KRA facilitates direct assistance to taxpayers in these sectors to transition smoothly to eTIMS.

KRA welcomes taxpayers and representative bodies encountering challenges with the existing solutions to engage with us to explore tailored solutions to address their specific needs. One such consideration is the implementation of the reverse invoicing solution, where sellers may authorize buyers to issue invoices on their behalf.

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For further details and assistance, taxpayers are encouraged to contact KRA through our contact center at Tel: (0) 20 4 999 999, 0711 099 999, or Email: [email protected]. You can also visit our website at www.kra.go.ke for additional information.

Source: Kenya Revenue Authority (KRA)