With the June 30 tax filing deadline fast approaching, the Kenya Revenue Authority (KRA) has outlined how businesses can claim legitimate expenses that are not supported by eTIMS or TIMS invoices when filing their 2025 income tax returns.
The move offers temporary relief to businesses that incurred genuine operating expenses but do not have electronic tax invoices to support those transactions.
KRA has introduced a new feature on the iTax platform known as “Manual Non eTIMS/TIMS Expenses”, allowing taxpayers to upload details of such expenses before submitting their annual returns.
Under the arrangement, businesses will be required to provide supporting information for the expenses and submit the records for review by the tax authority.
To begin the process, taxpayers must log into the iTax system and access the section titled “Income Tax Return Adjustments Manual & Non eTIMS/TIMS Invoices.”
After selecting the 2025 tax period, users will be asked whether they intend to declare manual or non-eTIMS expenses.
The system then allows taxpayers to download a prescribed CSV template, which must be filled with details of the transactions being claimed.
The information required includes supplier names, invoice numbers, invoice dates, descriptions of goods or services purchased, and the amounts involved.
Once completed, the template must be uploaded back to iTax together with supporting documents.
KRA requires all supporting invoices and records to be merged into a single PDF file that does not exceed 10MB.
While supplier PIN numbers are not mandatory under the temporary concession, the authority says any PIN provided will be verified through its system to ensure it belongs to the stated supplier.
The taxman has also warned businesses to pay close attention when filling out the template.
According to KRA, errors such as using special characters, placing commas in figures, or entering amounts in the wrong format could lead to upload failures and delays in processing.
Although taxpayers are being allowed to declare expenses that lack electronic invoices, KRA has made it clear that all submissions will undergo review and validation after filing.
Only expenses that meet the required criteria will be accepted as allowable deductions.
The authority has also reminded taxpayers not to wait until the last minute to file their returns.
Failure to submit returns by June 30 could attract penalties or trigger default tax assessments under the Tax Procedures Act.
The latest concession is expected to benefit businesses that incurred legitimate expenses outside the eTIMS system, even as KRA continues to push for wider adoption of electronic invoicing as part of efforts to improve tax compliance and strengthen digital tax administration.
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