“I'm not VAT registered, so sihitaji eTIMS.”

Hii ni misconception nasikia mara mingi kwa biashara. 👀

But VAT registration na eTIMS ni vitu mbili tofauti.

Hata kama biashara yako haijafika VAT threshold, eTIMS bado inaweza kukuhusu.

KRA requires persons engaged in business to onboard eTIMS and issue electronic tax invoices, whether VAT registered or not, subject to applicable rules and exceptions.

Hiyo inaweza include:

→ Sole proprietors → Partnerships na companies → TOT taxpayers → Small businesses below the VAT threshold

Na hapa ndio point muhimu.

Since 1 January 2024, business expenses generally need valid electronic tax invoices to qualify for income tax deductions, subject to applicable exceptions.

Imagine umenunua stock, paid rent, ama umelipa supplier...

But huna proper supporting documents.

Hapo ndipo bookkeeping inakuwa muhimu.

So kama uko kwa biashara na hujajiuliza kuhusu eTIMS, check hizi:

1️⃣ Unatoa electronic tax invoices?

2️⃣ Purchases na expenses zako zina proper support?

3️⃣ Records zako zina-match na what you're declaring to KRA?

Na kama wewe si VAT registered, KRA has eTIMS Lite options:

→ eCitizen → *222# → eTIMS Non-VAT mobile app

Remember:

VAT registration ≠ eTIMS registration.

Huhitaji kuwa unacharge VAT ndio eTIMS ikuhusu.

Usingoje mpaka filing ama KRA notice ndio uanze kuuliza.

Ebu twambiane, biashara yako iko eTIMS tayari, ama bado unadhani ni ya VAT-registered businesses pekee? 📊