More detail
Electronic reporting means invoices do not sit in isolation. When your customers and suppliers report their side, gaps on your side can become visible.
This is the practical reason the old habit of under-recording is harder to sustain. Rather than guess at detection methods, the safe and simple stance is consistent, automatic invoicing.
Related questions
Can KRA cross-check my sales?
Is cash invisible to KRA?
Veira gives Kenyan shops one calm app for selling, M-Pesa, KRA eTIMS and stock, with a free terminal. Book a demo and see it set up for your trade.