On 16 January 2024, the Kenya Revenue Authority (KRA) released a public notice reminding all VAT-registered taxpayers that their VAT returns will be automatically filled with information available to KRA. This rule will go into effect in January 2024. KRA said they implemented this initiative to simplify the VAT return filing process and improve taxpayers’ experience.
Any input VAT claim that is not validated through TIMS/eTIMS or against existing customs import declarations for import VAT claims will not be allowed. In this regard, KRA reminds all taxpayers of their obligation to issue electronic tax invoices and transmit the invoice details to KRA as prescribed in law.
The validity of electronic tax invoices can be confirmed by scanning the QR code or by entering the control unit invoice number in the invoice checker on the iTax Portal log-in page.
KRA further advised all VAT-registered taxpayers that they must confirm the accuracy of the declaration before submission of the return since the pre-filled VAT return is a self-assessment return as prescribed in Section 28(4) of the Tax Procedures Act, CAP 469B.
