Kenya
Update of Electronic Tax Invoice regulations
Kenyan National Treasury and Economic Planning has revoked the 2023 Electronic Tax Invoice Regulations and replaced them with the 2024 version which includes :
- clarifications on terminology
- the contents of an electronic tax invoice (including credit/debit notes)
- transactions that are excluded from e-invoicing
- minimal requirements and specifications of e-invoicing software
- obligations of system users
- procedure to exclude a company from e-invoicing obligations
- penalties for failing to comply or for system tampering
The Kenyan Law document is available here:
https://kenyalaw.org/kl/fileadmin/pdfdownloads/LegalNotices/2024/LN64_2024.pdf