The Finance Act 2023 tied the deductibility of business expenses to valid electronic tax invoices. Where a supplier does not issue an eTIMS invoice, KRA can disallow the expense when computing income tax.
Our Tax Health Check includes an eTIMS review.
General information, not professional advice. Rules change; check the sources above or ask us before acting. Last reviewed Oct 2026.
Founder of Renol Consulting. Researcher in Mineral Economics and Valuation at the University of the Witwatersrand and Lecturer in Finance and Accounting. About Remmy
The Finance Act 2026 changes for Kenyan SMEs, with dates: the tax amnesty deadline of 31 December 2026, new eTIMS penalties, pre-populated returns, and individual returns due by 30 April from 2027.
Read the article →Since January 2026 KRA checks the expenses in your income tax return against eTIMS invoices issued with your PIN. Which expenses are excluded, which eTIMS option suits a small business, and what to do monthly.
Read the article →