KRA’s New Rules to Validate Income and Expense From January 2026
The Kenya Revenue Authority (KRA) will start validating income and expense declarations in all individual and non-individual income tax returns from January 1, 2026.
What the New Process Means
KRA says the move will tighten accuracy and boost compliance in tax reporting. The authority will now match declared figures with data from several systems including TIMS/eTIMS invoices, withholding tax records, and customs import data.
According to a notice issued on Friday, 8th November, 2025, the validation will apply when taxpayers submit their 2025 year-of-income or accounting-period returns through the iTax platform.
Electronic Invoices Now Mandatory
The agency stressed that every declared income or expense must be supported by a valid electronic tax invoice, transmitted with the buyer’s PIN where necessary.
However, exemptions exist under Section 23A of the Tax Procedures Act, Cap 469B, and the Tax Procedures (Electronic Tax Invoice) Regulations, 2024.
Taxpayers Urged to Request Their eTIMS Schedules
KRA encouraged taxpayers to request TIMS/eTIMS annual schedules of their income and expenses from their account managers to avoid non-compliance.
The authority further invited feedback from taxpayers and stakeholders to ensure a smooth rollout of the new validation system.
How to Get Help
Those seeking assistance can contact KRA through:
- 020 4 999 999
- 0711 099 999
- callcentre@kra.go.ke
Taxpayers may also consult their account or relationship manager at their nearest Tax Service Office.
For micro and small taxpayers, KRA reminded the public that services remain accessible via USSD *222#, free of charge.
A Major Step in Digital Tax Administration
KRA says the initiative will strengthen transparency, accountability, and overall efficiency in tax administration. By aligning tax returns with electronic records, the authority expects fewer discrepancies and faster processing.
As Kenya transitions deeper into digital tax integration, KRA advises taxpayers to audit their records early and ensure every invoice or supporting document is accurate and electronically submitted. Non-compliance may lead to delays or further verification.
The authority noted that the validation programme is part of its wider effort to modernise tax administration while offering clear guidance and accessible support channels.
