Kenya Clarifies VAT Prepopulated Return and Eligibility Criteria for Different eTIMS Software

The Kenya Revenue Authority (KRA) has issued guidance on VAT Prepopulated Return and provided clarifications on the implementation.
They have also issued guidelines for taxpayers on eTIMS Onboarding, the electronic invoicing system used for prepopulated VAT returns.
The guidelines cover different eTIMS software and eligibility criteria.
The VAT Prepopulated return aims to improve tax compliance and enhance customer experience by simplifying return filing and speeding up refund processing.
Important enhancements and clarifications have been made, including resolving issues with exempt sales appearing as zero rated supplies, implementing an incremental batch process to update late-transmitted invoices, and providing clarification on claiming import entries.