Vat Electronic Tax Invoice- TIMS

Effective 1^st August 2021, VAT electronic tax invoice regulations require registered persons to use special tax registers. The register must be tamper proof and the user must ensure continuity of its operations in-case of power interruptions. Of importance to note, the new registers must be capable of transmitting or delivering invoice details to the commissioner.

The new system is an upgrade of the electronic tax register ETR now dubbed TIMS- Tax invoice Management system. Its essence is to ensure that information on VAT transactions are delivered to the commissioner on real-time basis, that’s why the regulations require interconnectivity of the gadget with information technology networks

For details of the regulations click

https://www.kra.go.ke/images/publications/L.N.-189—VAT-ELECTRONIC-TAX-INVOICE-REGULATIONS-2020.pdf