The Kenya Revenue Authority (KRA) will from January 2026 launch a radical digital crackdown on small traders, using real-time data from electronic invoices and customs records to identify tax evaders in one of the agency’s most comprehensive enforcement pushes to date.
In a public notice issued on Friday, the tax authority said it would begin “validating income and expenses declared in both individual and non-individual income tax returns” against three digital data streams: TIMS or eTIMS invoices, withholding income tax records, and import declarations from customs systems.