What KRA announced—and what it did not

On 7 September 2026, the Kenya Revenue Authority (KRA) said taxpayers engaged in business must maintain accurate, up-to-date stock records while using TIMS/eTIMS in accordance with the law. Records should reflect goods purchased or received, sold, transferred, returned, adjusted or otherwise disposed of. KRA said consultative forums on the electronic-invoicing stock-management functionality were expected to begin during September.

The notice describes consultations and implementation work; it does not establish that a new software screen was already activated for every taxpayer or create a new customs import permit. A business should check later KRA notices for actual forum dates and system instructions. Separate tax, customs and product rules continue to apply.

Connect purchase evidence to the physical receipt

For imported stock, make one receiving record that can be traced to the supplier purchase order, commercial invoice, packing list, import entry and eTIMS/TIMS records applicable to the business. Record the date received, item description, quantity and unit, location, and any short, damaged or substituted goods. These are practical controls for a coherent stock trail, not a claim that KRA prescribed this exact template.

When the supplier ships mixed SKUs, reconcile received quantities by SKU instead of posting only a container total. Keep the original packing version and document later corrections or repacking. If invoice quantities and physical receipt differ, record the variance and approval before updating stock or issuing a customer invoice.

Record stock leaving the business and investigate variances

Use a consistent reference to connect each sale, transfer, return, adjustment or disposal to its supporting record. For a return, identify the original sale and whether goods were returned to saleable stock, quarantined or written off. For a transfer between branches or warehouses, preserve both dispatch and receiving confirmation so the movement does not appear as an unexplained loss or duplicate stock.

Schedule periodic physical counts and compare them with the accounting and electronic-invoice records. Assign a person to approve adjustments and preserve the reason, date and evidence. KRA says accurate stock management supports tax compliance and reporting; this checklist is an operational method, not tax advice. Ask KRA or a qualified Kenyan tax adviser how a specific transaction should be recorded.

Your next-order checklist

  • Check the latest KRA notice for actual consultation dates and current TIMS/eTIMS instructions.
  • Link imported receipts to purchase, shipping, import and applicable electronic-invoice records.
  • Reconcile received quantities by SKU, unit and condition before posting stock.
  • Record sales, transfers, returns, adjustments and disposals with supporting references.
  • Count physical stock periodically and approve, explain and retain evidence for variances.

Sources & reference dates

  1. Kenya Revenue Authority — Implementation of the stock-management functionality for electronic invoicingSource published: 2026-09-07

Prepared by the Yifeng Sourcing editorial team with AI assistance from the primary sources listed below. Source dates are recorded; destination-specific requirements should be reconfirmed before acting. This is not legal or tax advice.