Step-by-Step KRA eTIMS & 16% VAT Invoice Guide
eTIMS (electronic Tax Invoice Management System) is KRA's software-based billing solution designed to ensure real-time transmission of VAT transactions. All businesses, including sole proprietorships and LLCs, must issue eTIMS-compliant receipts.
How to File Your Monthly VAT Returns on iTax:
- Log in to iTax using your corporate KRA PIN.
- Generate your monthly sales and purchases CSV template from your eTIMS portal.
- Import the CSVs into your monthly VAT return sheet to automatically compute Output VAT (collected on sales) and Input VAT (paid on purchases).
- Pay the net VAT liability (Output minus Input VAT) at the standard 16% rate on or before the 20th of every month.