KRA eTIMS Stock Records: What Businesses Must Track and What the Notice Says
KRA says businesses using TIMS or eTIMS must maintain accurate, up-to-date stock records that account for goods received, sold, transferred, returned, adjusted or otherwise disposed of. KRA’s notice sets out the recordkeeping requirement and says stakeholder forums would support implementation of the electronic-invoicing stock functionality.
Which stock movements to record
- Goods purchased or received from suppliers.
- Sales and other disposals.
- Transfers between branches or storage locations.
- Customer returns and supplier returns.
- Documented adjustments for damage, expiry, loss or correction.
Businesses should keep supporting documents so stock changes can be reconciled with invoices and physical inventory. A simple, consistent system may be sufficient for a small trader; larger businesses may need to reconcile point-of-sale, accounting and inventory systems.
Does KRA’s notice set a new deadline?
KRA’s September 7, 2026 notice does not state a separate go-live date or new filing deadline for the stock-management functionality. It says consultations were expected to begin in September so businesses could raise questions and implementation challenges. Businesses should check for later KRA notices before changing systems based on forwarded messages or unofficial advice.
Where to get clarification
KRA lists its contact centre at 020 4 999 999 or 0711 099 999, and callcentre@kra.go.ke.
Official source
KRA public notice on stock-management functionality for electronic invoicing, September 7, 2026.
This article summarizes KRA’s notice and is not individualized tax advice. Businesses with a specific compliance question should contact KRA or a qualified tax adviser.
