The deadline for registered value added tax (VAT) taxpayers to start using new electronic tax invoicing machines was 31 July 2022. The new type of tax register is replacing the electronic tax register (ETR) whose use started in 2005. All registered VAT taxpayers must use the new tax register to send their tax data to Kenya Revenue Authority on real time.
Kenya Revenue Authority has given registered VAT taxpayers up to 30 September to start using new electronic tax registers. The authority said it added two months following the taxpayers’ request.
Taxpayers must use the tax registers to create and electronically send tax invoices to KRA.
The authority said all registered VAT taxpayers must have the new electronic tax registers before the new deadline. Value Added Tax (Electronic Tax Invoice) Regulations, 2020 give details of the law.
“VAT registered taxpayers are required to fully transition to use Electronic Tax Registers that meet the requirements outlined in the regulations,” the authority said.