Kenya’s eTIMS expense validation: what finance teams must change in 2026

Who is affected?
Every business claiming expenses in a Kenyan income tax return — VAT-registered or not. The risk is concentrated in purchases from small and informal suppliers.

How should accounts payable change?
Add the supplier’s eTIMS invoice number as a mandatory field on bill entry. Before payment, check the number exists. Monthly, compare your expense ledger with the purchase invoices visible to you on the eTIMS/iTax side and chase gaps while suppliers can still issue invoices.

What should software do?
Zoho Books and TallyPrime handle eTIMS on the sales side natively; for purchases, check that the supplier invoice reference can be captured and reported. ERP partners can add validation rules that block posting without it.