If you're worried about your taxes in 2026, this one tax planning move deserves your attention.

Get your eTIMS records right.

Here's why.

You can spend money on genuine business expenses, pay your suppliers on time and keep receipts.

But when you file your income tax return, those expenses may not be recognised if the required electronic tax invoices are missing or incorrectly transmitted.

From 1 January 2026, KRA began validating declared income and expenses against eTIMS/TIMS invoices, withholding tax records and customs import data.

This means your expense records need to match the supporting information KRA can verify.

So, what should you do?

1. Be selective about your suppliers.

Confirm that your suppliers can issue valid eTIMS invoices where required.

2. Verify your expense invoices.

Check that your business PIN, supplier details, amounts and transaction details are correct.

3. Reconcile before filing.

Compare your purchases and expenses against your eTIMS records. Follow up on missing invoices and resolve discrepancies early.

What if a small supplier cannot issue an eTIMS invoice?

Check whether Buyer Initiated Invoicing (BII) applies to that transaction. Where eligible, you can initiate the invoice through eTIMS, subject to the required seller approval.

Here's the big shift:

Tax planning in 2026 is not just about identifying expenses you can claim.

It's about ensuring your legitimate business expenses are properly documented and can be verified.

Don't wait until filing season to discover that your supplier's invoicing problem has become your tax problem.