The Kenya Revenue Authority has directed businesses to maintain accurate and up-to-date stock records through TIMS/eTIMS, covering all goods movements. The KRA will hold consultation forums from September 2026 to support businesses with implementation.
The Kenya Revenue Authority has issued a directive on 7 September 2026 requiring all taxpayers operating businesses to maintain current and precise stock documentation through the TIMS/eTIMS platform, in compliance with existing legislation.
The requirement applies to all movements of goods, including purchases, sales, transfers, returns, and adjustments made during normal business operations.
Proper stock management directly supports tax compliance efforts and ensures tax returns contain accurate information reflective of actual business activity.
Consultation forums planned for implementation support
To facilitate a smooth rollout of the electronic invoicing stock management system, the KRA will conduct consultative engagement meetings with the business community and relevant stakeholders beginning in September 2026. These forums will allow businesses to understand how the stock management functionality operates, raise implementation concerns, and receive guidance on the system’s mechanics.
Business participation encouraged
The KRA has called on taxpayers and stakeholders to actively take part in the consultation process and provide feedback to ensure effective implementation with minimal disruption to ongoing business activities. The authority emphasised that collaborative input from the business sector remains critical to the system’s success.
