Guide — Auto-Populated Return

KRA Auto-Populated VAT Return Guide 2026

Since January 2024, KRA has been rolling out a simplified, pre-filled VAT return that pulls your sales and purchase data directly from eTIMS, TIMS, and customs systems. This guide explains exactly how it works, what you need to check every month, and how to handle problems like missing invoices or duplicate entries.

How the Auto-Populated VAT Return Works

When you log in to iTax and open your VAT return for a given tax period, KRA has already populated most of the fields with data from three sources:

eTIMS/TIMS: All sales invoices you transmitted through your eTIMS device or portal appear as pre-filled sales. Purchases from suppliers who transmitted eTIMS invoices with your KRA PIN appear as pre-filled purchases.
Customs (iCMS): Import entries from the Integrated Customs Management System appear under Section F — Imports. You can claim input VAT on valid customs declarations.
iTax records: Previous return data and taxpayer profiles inform certain fields. Your KRA-registered name, PIN, and tax period are filled automatically.

The return is available for download from the 1st of the month following the tax period. Data updates daily, so downloading the latest version just before filing gives you the most complete picture.

Your Monthly Filing Workflow

Go to itax.kra.go.ke, log in with your KRA PIN and password. Click Returns > Value Added Tax > File Return. Select the correct tax period (month and year).

Download the auto-populated return

Click 'Download Pre-Populated Return'. This downloads a CSV file containing your pre-filled sales (Sheets B-E) and purchases CSV for each type of customer. Save it to your computer.

Review sales against your records

Compare the pre-filled sales with your internal sales records (accounting software, sales book, M-Pesa statements). Flag any discrepancies. If you spot sales that are missing, note them for manual addition.

Review purchases CSV

Check that all your suppliers' eTIMS invoices appear in the purchases CSV. If a purchase is missing, contact the supplier before the filing deadline to have them transmit the invoice.

Add missing entries manually

In the iTax return form, you can add missing sales as line items (B2B) or lump sum sales (B2C). For missing purchases, add them manually if you have valid eTIMS invoices.

Confirm and submit

Double-check total sales, total purchases, and the net VAT payable. Ensure your M-PESA or bank has sufficient funds if you owe VAT. Submit the return and make payment by the 20th.

Why Are Some Sales Missing?

Sales can be missing from the auto-populated return for several reasons:

Transmission failure

Your eTIMS device may have been offline when the invoice was issued. Ensure your device stays connected to the internet. For TIMS users, contact your device supplier to check configuration.

Late transmission

Invoices transmitted after the tax period ends go to the following period. You must declare the sale manually in the correct period or adjust in the next return.

Device configuration error

Your eTIMS or TIMS device may be misconfigured. Contact your device supplier to run a diagnostic. This is a common issue after device maintenance or replacement.

Manual sales outside eTIMS

Sales to non-VAT customers (e.g., cash sales to consumers) that you did not enter into eTIMS will not appear. Declare these as lump sum sales in the return.

Why Are Some Purchases Missing?

Purchases are missing from your auto-populated return when your supplier has not properly transmitted their eTIMS invoice with your KRA PIN. Here is what to do:

Contact your supplier immediately. Ask them to check whether the eTIMS invoice was transmitted successfully and whether your KRA PIN was captured correctly.
Request re-transmission. If the invoice was not transmitted, ask the supplier to transmit it. Once transmitted, it will appear in the CSV the next business day.
Add manually if urgent. If the deadline is approaching and the supplier has not transmitted, you can add the purchase manually in the return. Keep the eTIMS invoice as supporting documentation in case of audit.
Claim in a subsequent period. If transmitted late, the purchase can be claimed within 6 months from the invoice date under the late transmission rules.

Do not claim input VAT without a valid eTIMS invoice

Even if a supplier verbally confirms they sold to you, you cannot claim input VAT unless a valid eTIMS invoice was transmitted to KRA with your PIN. Claiming without supporting documentation risks penalties and rejection during audit.

Duplicate Invoices in the Return

Duplicate invoices can appear if a supplier transmitted the same invoice twice, or if your eTIMS device sent a duplicate. What to do:

For duplicate sales: You cannot reduce the pre-populated sales value yourself. Contact your eTIMS device supplier to investigate and issue a credit note for the duplicate if needed.
For duplicate purchase invoices: You can disallow the duplicate purchase entry in the return. Only claim input VAT once for each valid invoice. If both entries appear, claim one and disallow the other.

Declaring Lump Sum Sales

Sales to customers who are not VAT-registered (consumers, unregistered businesses) do not appear as line items. Instead, they are captured under lump sum sales fields in Sheets B, D, and E. The auto-populated return groups these automatically from your eTIMS CSV data.

If you made manual sales to unregistered customers that were not entered into eTIMS, add them under the lump sum sales field. Be accurate — KRA compares your declared lump sum against your bank deposits and M-Pesa statements.

Reconciliation tip: Before filing, reconcile your M-Pesa and bank deposits for the period against your declared sales. Any shortfall between deposits and declared sales is a red flag KRA may investigate.

Common Auto-Populated Return Questions

Can I file the old way (manual entry)?

KRA encourages all VAT-registered taxpayers to use the auto-populated return. While you can still override and enter figures manually, the pre-filled data from eTIMS cannot be reduced. If you enter a lower figure than what eTIMS transmitted, the system will flag a discrepancy.

What about non-VAT suppliers on my purchases?

Purchases from non-VAT suppliers (e.g., a small shop without eTIMS) will not appear in the CSV. You cannot claim input VAT on these purchases. They can be used for income tax deductions but not for VAT input claims.

Does the return update right up to the 20th?

Yes. The data updates daily through an incremental batch process. Download the latest version on the day you file to capture all recently transmitted invoices. Do not download once and file a week later — you will miss late-transmitted entries.

What about import entries?

Import declarations from iCMS appear automatically under Section F — Imports. If an import entry is missing, contact your customs clearing agent to verify the declaration was filed correctly. You can also add it manually with the correct customs entry number.

Frequently Asked Questions

What is the KRA auto-populated VAT return?: The auto-populated VAT return is a simplified filing process where KRA pre-fills your VAT return with data from iTax, eTIMS/TIMS, and customs systems. Sales invoices transmitted through eTIMS appear automatically in your return. Purchases from VAT-registered suppliers also appear if they transmitted valid eTIMS invoices with your KRA PIN. You review, adjust, and confirm — rather than entering every line manually.
Why are some of my sales invoices missing from the auto-populated return?: Missing sales invoices are usually caused by transmission issues. If your device was offline when the invoice was issued, it may not have reached KRA's servers. Check your internet connection and ensure your eTIMS device is consistently online. Invoices transmitted late will not appear in the original tax period — they go to the period when they were actually transmitted. You can add missing sales manually by declaring them under lump sum sales or adding them as line items in the return.
Can I reduce or adjust auto-populated sales values downward?: No, you cannot reduce pre-populated sales values that came from your eTIMS/TIMS device. If the system shows KES 500,000 in sales, you cannot change that to KES 400,000. You can only add or adjust sales values upward if you made sales outside eTIMS (e.g., manual invoices to non-VAT customers). If you believe the auto-populated figure is wrong, contact your eTIMS device supplier to investigate the transmission issue.
How do I add missing purchases to my auto-populated return?: First, contact your supplier and ask them to transmit the eTIMS invoice with your correct KRA PIN. Once they do, the purchase will appear in the CSV file when you download the return the next day. If the supplier cannot or will not transmit, you have two options: (1) declare the purchase manually if you have a valid eTIMS-compliant invoice, or (2) accept that you cannot claim input VAT on that purchase and request your supplier to transmit it in a subsequent period. Purchases transmitted late can be claimed within 6 months of the invoice date.
What happens if my supplier captured my KRA PIN incorrectly?: If your supplier entered your KRA PIN incorrectly, the invoice will not appear in your auto-populated purchases CSV because KRA matched it against the wrong PIN. Ask your supplier to issue a credit note through eTIMS for the incorrect invoice, then issue a new eTIMS invoice with the correct KRA PIN. Once transmitted, the corrected invoice will appear in your purchases CSV. This is why you should always verify your KRA PIN on every invoice you receive from suppliers.
What are the benefits of the auto-populated VAT return?: The auto-populated return reduces manual data entry, minimizes calculation errors, ensures that your declared sales match what KRA already has on record, and flags discrepancies early. It also makes the filing faster — instead of entering every invoice line by line, you download the pre-filled return, verify the figures, add any missing entries, and submit. The system updates daily, so downloading the latest version just before filing ensures the most complete data.