KRA Announces Revised Dates for Pre-filled VAT Returns

February 13, 2024

The Kenya Revenue Authority (KRA) has announced new dates for implementing pre-filled value-added tax (VAT) returns.

In a statement, the taxman indicated that the new policy would take effect from February 2024, contrary to the initial directive for January 2024.

Initially, KRA had declared that the VAT return would incorporate pre-filled tax information available to them starting from the January 2024 tax period.

KRA clarified that this new directive aims to guarantee that all VAT claims are substantiated by valid TIMS/eTIMS-generated tax invoices. Any input VAT claim not validated through TIMS/eTIMS or against existing customs import declarations for import VAT claims will not be permitted.

“Kindly note that the VAT return will now be pre-filled with tax information available to KRA with effect from the February 2024 tax period and not the January 2024 tax period as earlier communicated,” KRA stated.

“In this regard, we remind all Taxpayers of their obligation to issue electronic tax invoices and transmit the invoice details to KRA.”

Subsequently, VAT-registered taxpayers are mandated to complete their self-assessment returns by February 20, 2024.

“We also advise all VAT-registered Taxpayers to proceed and file their January 2024 VAT self-assessment returns by 20th February 2024. Further, we remind Taxpayers that upon roll out of the simplified VAT return, they will be required to confirm the accuracy of the declaration before submission of the return,” the taxman added.

“We will continue to sensitize Taxpayers on the simplified VAT Return filing process and to support and facilitate all Taxpayers to comply with the electronic tax invoicing requirements.”

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