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country-icon Kenya

07.22.24

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

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