Kenya's tax authority will automatically prefill VAT return export data from May 2026, linking validated customs export values directly to taxpayer returns through integrated systems.

RF Report

Kenya’s tax authority (KRA), in a release on 23 April 2026, has notified taxpayers and the public that, effective May 2026, the VAT  return export data in ICMS will be integrated with the declaration of zero-rated supplies in the VAT return in iTax.

This means that validated export values will be automatically prefilled in the VAT return upon issuance of the relevant export documents by Customs. The change applies to exports to the Single Customs Territory, other foreign countries, Export Processing Zones (EPZs) and Special Economic Zones (SEZs).

To support accurate prefilling, exporters and their clearing and forwarding agents must capture the exporter’s PIN and valid TIMS/eTIMS zero-rated invoice number when lodging export documents in iCMS. Only export values validated in iCMS and linked to the exporter’s PIN and invoice will be allowed in the VAT return.

Exports of taxable services will also be prefilled in iTax based on generated and transmitted TIMS/eTIMS invoices for the relevant tax period.