eTIMS stock records: KRA restates record-keeping requirements
An official reminder on accurate stock records, together with plans for consultation on electronic invoicing functionality.
What the source says
KRA reminds businesses using TIMS or eTIMS to maintain accurate, current stock records. Records should account for goods purchased or received, sold, transferred, returned, adjusted or otherwise disposed of. The notice also announces consultations with businesses and other stakeholders to explain the stock-management functionality and gather implementation feedback. Those forums were expected to start in September 2026. The notice confirms the record-keeping requirement but does not give a new universal rollout deadline. It also does not establish that every consultation or system enhancement has already been completed.
Who should take a closer look?
Businesses holding stock and finance, inventory or systems teams using TIMS/eTIMS.
Reconcile stock movements with electronic invoices and raise system-specific implementation questions with KRA.
An editorial suggestion for review, not an additional requirement imposed by the authority.This summary reflects the linked source at the review date. It is general information; the full notice and your circumstances determine its application.
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