Kenya clarifies reverse invoicing rules under eTIMS framework

• The Kenya Revenue Authority (KRA) has issued additional guidance on reverse invoicing under eTIMS, clarifying its implementation, particularly for structured supply chains in sectors like agriculture involving large buyers and multiple small suppliers.
• The guidance specifies that buyers must use a centralized Trader Invoicing System (TIS) integrated with eTIMS to generate tax invoices on behalf of suppliers, potentially including separate invoices for commissions or service fees.
• Buyers are responsible for the accuracy and compliance of these invoices, must be formally approved through a KYC process, and are required to obtain supplier consent, maintain records, and ensure suppliers receive invoice notifications.

Source Thomson Reuters

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Briefing document & Podcast: E-Invoicing and E-Reporting in Kenya – VATupdate

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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