KRA allows temporary window to declare expenses without eTIMS invoices for 2025 tax returns

Taxpayers have been given a temporary window to declare valid business expenses without eTIMS or TIMS invoices during the filing of 2025 Income Tax Returns, as the June 30, 2026, deadline nears.

In a notice on Monday, the Kenya Revenue Authority (KRA) said the decision seeks to ease compliance during the filing period for the 2025 Year of Income, while allowing taxpayers to complete their returns even where some business expenses are not backed by electronic tax invoices.

 According to KRA, such expenses can be uploaded during filing, but they will undergo verification after submission to confirm their validity.

"The Kenya Revenue Authority (KRA) reminds all taxpayers that filing of Income Tax Returns for the Year of Income 2025 is ongoing and must be completed by 30th June, 2026. To facilitate smooth filing for the 2025 Year of Income, KRA has allowed taxpayers to declare valid business expenses that may not be supported by eTIMS/TIMS invoices. Such expenses may be uploaded during filing and will be subject to validation by KRA after submission," reads the notice.

KRA clarified that this special arrangement applies only to the filing of returns for the 2025 Year of Income. It warned that from the 2026 Year of Income onwards, all income and expenses declared must be fully supported by valid electronic tax invoices generated and transmitted through the eTIMS or TIMS systems.

At the same time, the authority warned that taxpayers who fail to submit their returns by the June 30, 2026, deadline will face default assessments in line with Section 29 of the Tax Procedures Act, Cap 469B.

For assistance, KRA directed taxpayers to reach its Contact Centre through telephone numbers 020 4 999 999 and 0711 099 999, or via email at [email protected]. Taxpayers may also contact their account or relationship manager at the Tax Service Office for further support.