The Kenya Revenue Authority (KRA) has announced a temporary measure allowing taxpayers to declare valid business expenses that may not be supported by electronic Tax Invoice Management System (eTIMS/TIMS) invoices while filing their 2025 Income Tax Returns.
In a notice issued by the Commissioner for Micro and Small Taxpayers, KRA reminded taxpayers that filing of Income Tax Returns for the Year of Income 2025 is ongoing and must be completed by June 30, 2026.
The tax authority said the move is intended to facilitate smooth filing and ease compliance for taxpayers during the current filing period. Under the arrangement, taxpayers can upload valid business expenses that lack eTIMS/TIMS invoices during the filing process. However, the expenses will be subject to validation by KRA after the returns have been submitted.
KRA clarified that the concession applies only to the filing of 2025 Income Tax Returns. Beginning with the 2026 Year of Income, all declared income and expenses must be supported by valid electronic tax invoices generated and transmitted through eTIMS/TIMS.
The authority further warned that taxpayers who fail to file their returns by the June 30, 2026 deadline will be subject to default assessments in accordance with Section 29 of the Tax Procedures Act, Cap 469B.
KRA has encouraged taxpayers to file their returns early and ensure all information provided is accurate to avoid penalties and compliance challenges.
Taxpayers seeking assistance can contact the KRA Contact Centre via telephone on 020 4 999 999 or 0711 099 999, by email at callcentre@kra.go.ke, or through their account or relationship managers at their respective Tax Service Offices.