KRA Introduces New Stock Rules for Businesses Using eTIMS

The Kenya Revenue Authority (KRA) has announced the implementation of a stock management functionality for electronic invoicing, requiring businesses using TIMS and eTIMS to maintain accurate and up-to-date stock records in accordance with the law.

In a public notice issued on Friday, September 4, 2026, KRA said the records must accurately reflect how goods move through a business, including purchases, sales, transfers, returns, adjustments and other forms of disposal.

“The stock records should accurately account for goods as they move through the business and reflect stock purchased or received, sold, transferred, returned, adjusted or otherwise disposed of in the course of doing business,” read part of the notice.

KRA said accurate stock management will help businesses comply with their tax obligations while improving the accuracy of tax returns and reporting.

The authority will also engage the business community and other key stakeholders before fully implementing the stock management functionality.

KRA to Hold Consultative Forums

To support the implementation, KRA will hold consultative engagement forums with businesses and other relevant stakeholders. The forums are expected to commence in September 2026.

Through these engagements, KRA will explain how the stock management functionality works and give taxpayers an opportunity to seek clarification on its implementation.

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Furthermore, businesses will be able to share challenges they encounter during implementation and submit recommendations that could guide appropriate enhancements.

“To support a smooth and practical implementation of the electronic invoicing stock management functionality, KRA will hold consultative engagement forums with the business community and other key stakeholders,” KRA stated.

As a result, KRA expects the consultations to help create a practical approach to implementing the functionality while minimising disruption to business operations.

Authority Seeks Stakeholder Feedback on eTIMS Stock Management

Meanwhile, KRA has encouraged taxpayers and other relevant stakeholders to participate actively in the consultations and provide their views on the implementation.

The authority said stakeholder feedback will help address implementation challenges and inform improvements to the stock management functionality.

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In addition, KRA urged businesses to maintain accurate and up-to-date stock records as they use TIMS and eTIMS.

“KRA encourages all taxpayers and relevant stakeholders to actively participate in the consultations and share their views to help ensure that the stock management functionality is implemented effectively and with minimal disruption to business operations,” the authority added.

KRA said accurate stock management will support compliance with tax obligations and improve the accuracy of tax returns and reporting.

For further information and support, taxpayers can contact the KRA Contact Centre on 020 4 999 999 or 0711 099 999. They can also email: callcentre@kra.go.ke or stakeholder.engagement@kra.go.ke.

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Head of Public Service Felix Koskei interracting with KRA staff. PHOTO/KRA