All VAT registered persons ought to have already onboarded on either TIMS or eTIMS without exception and have all their invoices issued electronically and transmitted to KRA.
However, for non-VAT registered persons, onboarding onto eTIMS is underway until 31st March 2024. Once onboarded, the taxpayers will be required to progressively capture on eTIMS all invoices and receipts issued manually from 1st January 2024 up to the date of onboarding.
