Revenue Authority pre-completed VAT returns mandate Dec 2024
Kenya’s Revenue Authority (KRA) has confirmed the start this month of pre-filled VAT returns covering November 2024 transactions. Draft transaction data from Kenya’s e-invoicing TIMS platform will be used to populate the first version of the return. Taxpayers will have until 20 December 2024 to agree their online draft returns.
The returns are based on TIMS e-invoicing submissions.
KRA said: “In addition, all taxpayers are hereby reminded of their obligation to issue electronic tax invoices and transmit the invoice details to KRA as prescribed in law. 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 for deduction in the return.”
November returns will continue to be self assessed.
Pre-completed VAT or GST returns are part of a wider Death of the VAT Return movement, including e-invoicing, SAF-T and other transaction-level reporting.
So far, Angola is one of the few African countries to also offer pre-filled VAT returns.
