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Article•31/08/2026

eTIMS 2026: What you don't know yet could cost you

⚠️ 1. "Real" expenses without eTIMS invoices are no longer deductible


  • A carpenter buying timber for 100,000 KES without an eTIMS receipt will have that amount added back to taxable income .
  • A shopkeeper paying 360,000 KES in annual rent without an eTIMS rent invoice will have the entire expense disallowed .
  • The solution? Demand an eTIMS invoice for every business purchase, even from informal suppliers. If your supplier isn't equipped, you decide whether the "low" price is worth the tax risk.


🔗 2. Government suppliers must now go through eTIMS + IFMIS

  • Since August 2026, KRA and the Treasury have integrated eTIMS with the government payment system (IFMIS) .
  • Government suppliers must generate a valid eTIMS invoice before submitting payment requests via IFMIS. Without it, no payment .
  • If you sell to the government, check that your eTIMS system is up to date and your invoices match your IFMIS submissions exactly.


📱 3. KRA pre-populates your return with your eTIMS data

  • The Finance Act 2026 empowers KRA to pre-populate your tax return using your eTIMS data, payroll (PAYE), and other third-party sources .
  • If your declared income is lower than what KRA has on record via eTIMS, the gap is automatically flagged. Thousands of Kenyans who filed "zero" have already received alerts .
  • You have two months to review and amend the pre-populated return. If you don't, KRA validates it as is .


Tip: eTIMS Lite is now available via WhatsApp and USSD. Even micro-businesses can comply without heavy investment .


Do it now: Log in to iTax. Download your eTIMS schedules. Compare them with your accounting records. If discrepancies exist, correct them before your next filing. One hour today could save you 100,000 KES tomorrow.


Sources: Kenya Revenue Authority – eTIMS Compliance Report 2026; Finance Act 2026; KPMG Tax Alert – February 2026; Business Daily – eTIMS/IFMIS Integration (August 2026).


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