VAT returns to be filed with tax information, KRA says

NAIROBI, NOVEMBER 28 – Kenya Revenue Authority (KRA) has said that the VAT return will be pre-filled with tax information available to KRA with effect from the January 2024 tax period.

According to KRA this is in an effort to leverage on technology and improve taxpayer experience and to simplify the VAT return filing process for taxpayers. 

“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,” stated KRA in a statement.

“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”, further said KRA.

The tax man also noted 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.

 Consequently, KRA noted that  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, the authority advised 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”, further added KRA.

 KRA also said that it will conduct sensitization for taxpayers on the simplified VAT Return filing process.

They also assured that they will continue to support and facilitate all taxpayers to comply with the electronic tax invoicing requirements.