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 can manage their tax compliance, especially in light of the ongoing transition to eTIMS.
🔍 What Has Changed?
KRA has now enabled a filing pathway that allows:
- Manual invoices (non-eTIMS generated)
- Legacy TIMS invoices
- Adjustments through accounting & accrual entries
This is accessible under:
⚖️ Relief for Businesses
This update provides short-term relief, especially 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 are not locked out of compliance
✔️ Transitional gaps are addressed
⚠️ But Here's the Caution
While this may seem like a flexible alternative, it is important to understand:
👉 This is likely a transitional process — not a permanent replacement for eTIMS.
👉 KRA's long-term direction remains fully digital and traceable invoicing.
📂 Additional Compliance Requirements for Non-eTIMS Invoices
Businesses opting for this route must now:
- 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 matching between uploaded data and physical documentation
- 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 trigger increased KRA scrutiny
❗ Risky if documentation is incomplete or inconsistent
Using non-eTIMS invoices may expose businesses to:
- Increased scrutiny during audits
- Higher chances of invoice disallowance
- Compliance risks if records are inconsistent
📊 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
✔️ Critical for input VAT claims and audit trails
✔️ A system that eliminates manual uploads and duplication of work
Delaying adoption may lead to:
- Future penalties
- System shocks when enforcement tightens
- Operational inefficiencies
💡 Key Takeaway
👉 The non-eTIMS option may seem easier at first glance, but in reality, it introduces a more tedious compliance burden.
👉 Onboarding to eTIMS is ultimately simpler, safer, and more sustainable.
🧠 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 this 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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