# Will our business expenses be disallowed if suppliers do not give eTIMS invoices?

URL: https://tymirahealth.com/resources/faqs/will-our-business-expenses-be-disallowed-if-suppliers-do-not-give-etims-invoices
For: Finance | Clinic operations | Reviewed by Independent clinical reviewer, Registered mental health clinician, Kenya | Last reviewed 8 November 2026

**Answer:** They may be. Since 1 January 2024, KRA says business expenses not supported by a valid electronic tax invoice are not deductible for income tax, unless an exclusion applies. KRA's listed exclusions include salaries, imports, air tickets, interest, financial institution fees and expenses subject to final withholding tax. KPMG notes KRA now validates returns against eTIMS data. Ask suppliers such as landlords, cleaners and IT vendors for eTIMS invoices before paying, and use buyer-initiated invoicing for small suppliers where KRA allows.

Sources: Kenya Revenue Authority: https://www.kra.go.ke/business/etims-electronic-tax-invoice-management-system/learn-about-etims/what-is-etims - Kenya Revenue Authority: https://www.kra.go.ke/news-center/public-notices/2071-on-boarding-of-non-vat-taxpayers-on-etims - KPMG Kenya: https://assets.kpmg.com/content/dam/kpmgsites/ke/pdf/thought_leaderships/tax/2026/eTIMS.pdf.coredownload.inline.pdf

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