Simplification Of the VAT Return Filing Process






We hope this article finds you well. The Kenya Revenue Authority (KRA) is pleased to announce a significant update in the Value Added Tax (VAT) filing process to enhance efficiency and provide a seamless experience for all VAT-registered taxpayers.

Effective January 2024:

Pre-filled VAT Returns for Simplified Filing

KRA will introduce a transformative change starting from the January 2024 tax period. The VAT return will be pre-filled with tax information available to KRA. This initiative aims to simplify the VAT return filing process, making it more convenient for taxpayers.

Electronic Tax Invoicing Requirements:

A Reminder of Obligations

Taxpayers are reminded of their obligation to issue electronic tax invoices and transmit invoice details to KRA, as prescribed by law. To facilitate compliance, any input VAT claim must be validated through TIMS/eTIMS or against existing customs import declarations for import VAT claims

Self-assessment Pre-filled VAT Return:

Section 28(4) of the Tax Procedures Act. The pre-filled VAT return shall be considered a self-assessment return, as stipulated in Section 28(4) of the Tax Procedures Act, CAP 469B. It is essential to note that taxpayers remain obligated to confirm the accuracy of the declaration before submitting the return. This measure ensures transparency and compliance with tax regulations.

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