Type: Legislation
Kenya’s Revenue Authority (KRA) has introduced pre-filled VAT returns starting December 2024, covering November transactions. The draft returns will be populated using data from the TIMS e-invoicing platform and must be reviewed and agreed upon by taxpayers by 20 December 2024. KRA emphasized that only validated input VAT claims through TIMS/eTIMS or customs import declarations will be deductible. November returns will remain self-assessed, marking a transitional step toward fully pre-filled returns. This initiative aligns with global trends like e-invoicing and transaction-level reporting, also adopted in Angola and other countries.
Effective date: 1 January 2025
