Regulatory updates - Kenya

On November 25, 2025, the Kenya Revenue Authority (KRA) issued a public notice reminding all petroleum retailers to comply with the eTIMS Fuel Station System requirement. This system was introduced to make e-nvoicing easier and more accurate for fuel stations, replacing traditional ETRs.

What is the eTIMS Fuel Station System?

The system is designed for the fuel sector to ensure every sale is recorded and transmitted to KRA in real time. It connects with existing station systems such as forecourt controllers, point-of-sale (POS), and fuel management systems. It also supports offline invoicing, mobile payments, and loyalty programs.

Compliance deadline

All fuel stations had to integrate with eTIMS by June 30, 2025. Retailers who fail to comply by December 31, 2025, will face enforcement measures.

Integration options

Fuel stations can choose self-integration if they have internal IT capacity or work with certified third-party integrators.

On November 10, 2025, the Kenya Revenue Authority (KRA) issued a public notice announcing that, starting January 1, 2026, it will validate income and expenses declared in both individual and non-individual income tax returns. This validation will apply when filing returns for the 2025 year of income or accounting period via the iTax platform.

Declared income and expenses will be cross-checked against:

• TIMS/eTIMS records,
• Withholding income tax gross amounts,
• Import records from Customs.

All declared income and expenses must be supported by a valid electronic tax invoice, correctly transmitted with the buyer’s PIN where applicable.

On October 24, 2025, the Kenya Revenue Authority (KRA) announced enhancements to the TCC application process.

A Tax Compliance Certificate (TCC) is an official document issued by the KRA that confirms a taxpayer has filed all required returns and paid all taxes due.

Taxpayers seeking a TCC must now:

1. Be compliant with eTIMS registration for persons in business.
2. File tax returns on or before the due date for all applicable tax obligations.
3. Make payment of tax on or before the due date.
4. Settle all outstanding tax liability or apply for a payment plan, which, upon approval, enables the taxpayer to continue with the self-service process of TCC application.
5. Be VAT compliant (including VAT Special Table status).

Applications for TCC can be made through the iTax platform, and validity can be checked using the Certificate Checker at the KRA Portal.