Kenia
Fully implementation of the TIMS
The Commission General of Kenya has enforced all VAT registered taxpayers to accept e-invoices from registered taxpayers on the Tax Invoice Management System (TIMS) from 1 June 2023.
To comply with the electronic Tax Invoice Management System (TIMS), VAT registered businesses are required to record all transactions through an approved Tax Register. Each invoice will have a unique QR code and invoice number generated by the Tax Register before it can be shared with the buyer.
The tax authority requires businesses to transmit validated invoices (with QR codes and unique invoice numbers) in real time or near real time. VAT deductions will not be available for invoices that did not clear through TIMS.