The Kenya Revenue Authority (KRA) has introduced a notable update to the iTax system — taxpayers can now file returns using non-eTIMS invoices under the Manual & Non-eTIMS/TIMS option.
This development marks a significant shift in how businesses manage tax compliance, especially during the transition to eTIMS.
🔍 What Has Changed?
KRA has introduced a filing pathway that allows:
- Manual invoices (non-eTIMS generated)
- Legacy TIMS invoices
- Adjustments through accounting and accrual entries
📍 How to Access:
Returns → File Return → Income Tax Return Adjustments → Manual & Non-eTIMS/TIMS
⚖️ Relief for Businesses
This update provides short-term relief, particularly for:
- Businesses still onboarding to eTIMS
- Taxpayers facing system or integration challenges
- SMEs with limited digital infrastructure
It ensures that:
- Filing deadlines can still be met
- Businesses remain compliant
- Transitional gaps are addressed
⚠️ But Here's the Caution
👉 This is likely a transitional process, not a permanent replacement.
👉 KRA's direction remains fully digital and traceable invoicing through eTIMS.
📂 Additional Compliance Requirements
Businesses opting for non-eTIMS invoices must:
- Prepare invoice data in a prescribed Excel spreadsheet format
- Upload the Excel file into the iTax system
- Upload supporting physical documents (scanned invoices, receipts, etc.)
- Ensure accurate reconciliation between uploaded data and documents
- Maintain proper records for audit purposes
⚠️ Why This Is a Concern
This process is:
❗ Tedious and time-consuming
❗ Prone to human error during data entry
❗ Likely to attract increased KRA scrutiny
❗ Risky if documentation is incomplete or inconsistent
Additionally, businesses may face:
- Increased scrutiny during audits
- Higher chances of invoice disallowance
- Overall compliance risks
📊 Why You Should Still Embrace eTIMS
Despite this temporary flexibility, eTIMS remains:
✔️ The official standard for invoice validation
✔️ A tool for real-time tax compliance
✔️ Essential for input VAT claims and audit trails
✔️ Efficient — eliminating manual uploads and duplication of work
Delaying adoption may lead to:
- Future penalties
- System shocks when enforcement tightens
- Operational inefficiencies
🧠 Expert Advice from Tax Home Kenya Limited
At Tax Home Kenya Limited, we recommend:
- Use the non-eTIMS option only where necessary
- Begin or complete your eTIMS onboarding immediately
- Ensure proper documentation and reconciliation
- Seek professional guidance to avoid compliance gaps
📣 Final Word
This update is a window — not a destination.
Businesses should treat it as a grace period to fully align with KRA's digital tax ecosystem.
Tax Home Kenya Limited – Simplifying your tax journey. 💼✨
Get Professional Support
Need help navigating the eTIMS transition or filing with non-eTIMS invoices? We're here to help.
- 📞 Phone: +254 725 416 982
- 📧 Email: taxhomekenyalimited24@gmail.com
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