With less than a week to the June 30 tax filing deadline, the Kenya Revenue Authority (KRA) has outlined a step-by-step process for businesses seeking to claim expenses that are not supported by eTIMS or TIMS invoices in their 2025 income tax returns.

🇰🇪 Breaking It Down

Under a temporary concession, taxpayers can declare legitimate business expenses that were incurred without electronic tax invoices, but only after uploading the relevant transaction details through a dedicated section on the iTax platform.

KRA has introduced a new "Manual Non eTIMS/TIMS Expenses" feature on iTax, requiring taxpayers to submit expense records for review before completing their annual tax returns.

Ahead of the June 30 deadline, Kenyans.co.ke breaks down the step-by-step process for businesses

📌 What You Need to Know

To claim expenses that are not supported by eTIMS or TIMS invoices, taxpayers must first access the "Income Tax Return Adjustments Manual & Non eTIMS/TIMS Invoices" section on the iTax platform before filing their 2025 income tax returns.

After selecting the 2025 tax period, users will be prompted to indicate whether they intend to adjust manual or non-eTIMS/TIMS expenses. They can then download a prescribed CSV template, which must be completed with transaction details such as supplier names, invoice numbers, invoice dates, descriptions of goods or services, and the corresponding amounts.

Once completed, the template should be uploaded back to the system together with supporting documentation. KRA requires taxpayers to combine all supporting invoices and related records into a single PDF document not exceeding 10MB.

While the authority has made supplier PINs optional under the concession, any PIN provided will be subjected to system validation to confirm that it belongs to the indicated supplier.

KRA has also cautioned taxpayers to adhere to the prescribed formatting requirements when completing the template. Errors such as the use of special characters, commas in numerical entries, or incorrectly formatted figures could result in failed uploads and delays in processing.

Despite allowing the declaration of expenses without electronic invoices, KRA has maintained that all submissions will be reviewed and validated after filing to confirm their eligibility for deduction.

📰 Source: Kenyans.co.ke