Kenya KRA Clarifies eTIMS Reverse Invoicing Rules

• KRA has updated eTIMS guidance to clarify reverse invoicing, where registered buyers generate invoices on behalf of small-scale suppliers.
• The system is meant to reduce compliance burdens on sellers, improve data accuracy, and strengthen tax oversight in informal sectors.
• Buyers’ billing systems must be integrated with eTIMS and handle consent, PIN validation, alerts, records, credit notes, and data protection compliance.
• Sellers must give informed consent, comply with agreements, and can monitor and validate invoices through a secondary device on the reverse invoicing platform.
• Reverse invoicing can be used either to issue a sales invoice for goods/services supplied or to generate a separate commission/service invoice for platform fees.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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