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
Log in to iTax and navigate to VAT return
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?
A purchase appears on the pre-filled return only when a supplier transmits an eTIMS invoice carrying your KRA PIN in the buyer field. A missing purchase is therefore almost always a supplier-side issue: not transmitted, transmitted late, or transmitted against the wrong PIN. The three moves that resolve it:
- Chase the supplier to transmit (or re-transmit) the invoice with your correct PIN - it lands in your purchases CSV the next business day.
- If the 20th is near and you hold a valid eTIMS-compliant invoice, add the purchase manually in the return rather than missing the deadline.
- Late transmissions roll to the next period's CSV and can still be claimed within 6 months of the invoice date.
Full playbook on the credit side: the four supplier failure modes, the step-by-step manual addition in iTax and the fraud-prevention rules are covered in Auto-Populated Input VAT - Claim Your Full Credit. Never claim input VAT on an invoice that was never transmitted to KRA - it will be struck out on 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.
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?
Ask your supplier to transmit the eTIMS invoice with your correct KRA PIN in the buyer field - once transmitted, the purchase appears in your purchases CSV the next business day. If the filing deadline is near and you hold a valid eTIMS-compliant invoice, add the purchase manually in the return using the supplier's PIN, invoice number, date and VAT amount. Late-transmitted purchases can still be claimed within 6 months of the invoice date.
What if I already submitted the return and more invoices appear afterwards?
Late-transmitted invoices do not amend a filed return - they appear in the next tax period's pre-filled data. You claim the late input VAT on a subsequent return within 6 months of the invoice date. If KRA's pre-filled figures on a filed return were actually wrong, the correction path is a Notice of Objection, which is a separate process from routine late transmissions.
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.
Go Deeper on Auto-Populated Returns
- KRA VAT Ledger Explained - the master record of every amount you declared, paid, and owed, and how the return pulls from it.
- How to Dispute a Wrong Auto-Populated VAT Return - Notice of Objection steps when KRA fills in inflated sales or missing purchases.
- Auto-Populated Input VAT - Claim Your Full Credit - the 6-month rule and adding missing eTIMS purchases before the 20th.