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Kenya

Middle East & AfricaMandatory

Kenya implements e-invoicing mandate via eTIMS (electronic Tax Invoice Management System) managed by KRA (Kenya Revenue Authority).

Legal Framework

Legal Basis

Regulated under Tax Procedures Act 2015 and KRA regulations.

Key Regulations

  • eTIMS mandate: Mandatory for all VAT taxpayers since 2024
  • TIMS (Tax Invoice Management System): Previous system, transitioning to eTIMS
  • KRA (Kenya Revenue Authority): Tax authority
  • Real-time invoice validation and reporting

Technical Requirements

Technical Requirements

Format

  • eTIMS JSON: KRA proprietary JSON-based format
  • Structured invoice data

Transmission

  • Real-time transmission via eTIMS API
  • OSCU (Online Sales Control Unit) device or API integration

Validation

  • Automatic validation by KRA
  • QR code and SCU approval number

Document Types

  • eTIMS Invoice

Key Dates

2023-09-01

eTIMS voluntary start

2024-03-01

eTIMS mandatory for all VAT taxpayers

Sample Documents

eTIMS Sample Invoice
eTIMS JSON

KRA eTIMS compliant e-invoice sample

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TaxTen Service

TaxTen manages e-invoice creation and reporting processes by integrating with Kenya's KRA eTIMS platform.

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