Global Daily Tax News, Kenya Expands Pre-Filling Of VAT Returns, (May 5, 2026)

The Kenya Revenue Authority has announced that, starting from this month, VAT return export data in the Integrated Customs Management System (iCMS) will be integrated into VAT returns in iTax.

The KRA said: "This means that validated export values will be automatically prefilled in the VAT return upon issuance of the relevant export documents by Customs. The change applies to exports to the Single Customs Territory, other foreign countries, Export Processing Zones (EPZs), and Special Economic Zones (SEZs)."

The KRA said: "To support accurate pre-filling, exporters and their clearing and forwarding agents must capture the exporter's PIN and valid TIMS/eTIMS zero-rated invoice number when lodging export documents in iCMS. Only export values validated in iCMS and linked to the exporter's PIN and invoice will be allowed in the VAT return."

As well as newly pre-filling information on zero-rated supplies in VAT returns, data available to the tax agency regarding exports of taxable services will also be automatically included, based on generated and transmitted TIMS/eTIMS invoices for the relevant tax period.