The Kenya Revenue Authority (KRA) has announced that starting January 1, 2026, it will begin validating income and expenses declared in both individual and non-individual income tax returns against electronic invoice data and customs records.
In a public notice released on Tuesday, November 11, 2025, KRA stated that the validation will cover TIMS/eTIMS invoices, Withholding Income Tax gross amounts, and import records from Customs systems.
The process will apply when taxpayers submit their 2025 income or accounting period returns through the iTax platform.
KRA emphasized that all declared income and expenses must be supported by a valid electronic tax invoice, correctly transmitted with the buyer’s PIN where applicable, except in cases outlined under Section 23A of the Tax Procedures Act, Cap 469B, and the Tax Procedures (Electronic Tax Invoice) Regulations, 2024.
The authority encouraged taxpayers to request TIMS/eTIMS schedules of their current annual income and expenses from their designated account managers to ensure compliance.
“KRA invites feedback and insights from taxpayers and stakeholders to facilitate a smooth and effective implementation of this validation process,”KRA said.
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