Kenya clarifies reverse invoicing rules under eTIMS framework

The Kenya Revenue Authority (KRA) has expanded its eTIMS guidance by introducing a dedicated section on reverse invoicing, providing further clarification on how the model should be implemented in practice. Reverse invoicing is primarily designed to support compliance in sectors with large numbers of small‑scale suppliers.

Clarified scope and applicability

The guidance confirms that reverse invoicing is intended for structured supply chains, particularly in sectors such as agriculture, wh…