The Kenya Revenue Authority (KRA) has announced plans to engage businesses and key stakeholders on the implementation of the stock management functionality for electronic invoicing.
In a public notice issued on September 4, 2026, KRA said all taxpayers engaged in business are required to maintain accurate and up-to-date stock records while using the Tax Invoice Management System (TIMS) and electronic Tax Invoice Management System (eTIMS), in accordance with the law.
The authority said stock records should capture goods purchased or received, sold, transferred, returned, adjusted or otherwise disposed of in the course of business.
KRA noted that accurate stock management will help businesses comply with their tax obligations while improving the accuracy of tax returns and reporting.
To facilitate a smooth implementation, KRA said it will begin consultative forums with the business community and other key stakeholders in September 2026.
The consultations will allow taxpayers to understand how the stock management functionality works, seek clarification, raise implementation challenges and provide recommendations for possible improvements.
KRA has encouraged taxpayers and stakeholders to actively participate in the forums and share their views to ensure the functionality is implemented effectively while minimising disruptions to business operations.
