The Kenya Revenue Authority (KRA) has issued an important notice to taxpayers and businesses across the country regarding the planned implementation of a new Stock Management functionality under the electronic invoicing system.
In a public notice dated September 4, 2026, KRA said taxpayers engaged in business will be required to maintain accurate and up-to-date stock records while using the Tax Invoice Management System (TIMS/eTIMS), in accordance with the law.
The taxman explained that businesses will be expected to keep proper records reflecting the movement of goods throughout their operations.
This will include stock that has been purchased or received, sold, transferred, returned, adjusted or otherwise disposed of.
According to KRA, accurate stock management is expected to strengthen compliance with tax obligations while also improving the accuracy of tax returns and reporting by businesses.
As part of preparations for the rollout, the tax agency will hold consultative engagement forums with members of the business community and other key stakeholders. The consultations are expected to begin in September 2026.
The forums will give taxpayers and stakeholders an opportunity to understand how the Stock Management functionality will operate under electronic invoicing.
Participants will also be able to seek clarification, share challenges they may face during implementation and make recommendations that could help improve the system.
KRA encouraged taxpayers and other relevant stakeholders to actively participate in the consultations and submit their views to support a smooth and practical implementation process.
The authority said stakeholder feedback will be important in ensuring that the new functionality is introduced effectively while minimising possible disruption to normal business operations.
KRA urged businesses to begin paying close attention to their stock records as the country moves towards enhanced electronic invoicing and tax reporting systems.