eTIMS imbalances are looming.

You paid for the expense. You have the receipt.

But what if KRA can't see it?

From January 2026, expenses declared in your income tax return face stricter validation against eTIMS invoice data.

If your supplier fails to transmit a valid invoice with your buyer PIN, your expense could be disallowed for tax purposes.

And here's the problem:

Your tax compliance depends partly on your supplier's compliance.

You can pay in full, keep your records, and still face a tax dispute because the invoice wasn't properly transmitted.

Don't wait until filing your returns to discover the gaps.

Verify your supplier invoices throughout the year.

Because an expense recorded in your books isn't automatically an expense KRA will accept.

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Hi, I'm Eliezer Munene, a bookkeeper helping founders keep their books organised, reconciled and useful.

If your financial records aren't giving you that kind of clarity, let's talk.