SIMPLIFICATION OF THE VAT RETURN FILING PROCESS – KRA
KENYA REVENUE AUTHORITY TENDER NOVEMBER 2023
PUBLIC NOTICE
SIMPLIFICATION OF THE VAT RETURN FILING PROCESS
Kenya Revenue Authority (KRA) wishes to notify the public and all VAT registered taxpayers that in an effort to
leverage on technology and improve taxpayer experience, the VAT return will be pre-filled with tax information
available to KRA with effect from the January 2024 tax period, to simplify the VAT return filing process for taxpayers.
In this regard, we remind all taxpayers of their obligation to issue electronic tax invoices and transmit the invoice
details to KRA as prescribed in law. Please note that any input VAT claim that is not validated through TIMS/eTIMS
or against existing customs import declarations for import VAT claims will not be allowed. A list of approved eTIMS
third party system-to-system integrators is available on the KRA website to facilitate compliance with electronic tax
invoicing requirements.
Further, we advise taxpayers that the pre-filled VAT return shall be a self-assessment return as prescribed in Section
28(4) of the Tax Procedures Act, CAP 469B and a taxpayer shall not be relieved of the obligation to confirm the
accuracy of the declaration before submission of the return.
KRA will conduct sensitization for taxpayers on the simplified VAT Return filing process and will continue to support
and facilitate all taxpayers to comply with the electronic tax invoicing requirements. We take this opportunity to thank
all compliant taxpayers.
For further information please call our Contact Centre on Tel: (0) 20 4 999 999, 0711 099 999 or
Email: callcentre@kra.go.ke www.kra.go.ke
Commissioner for Domestic Taxes