What filing KRA returns means and who must do it
A KRA return is your declaration to the Kenya Revenue Authority of income earned and tax due for a period. Every person with a KRA PIN must file a return, even if they earned nothing (a nil return). Businesses file additional returns: VAT monthly if VAT-registered, and PAYE monthly if they have employees. Filing is done online through iTax.
The annual individual income tax return covers the year to 31 December and is due by 30 June the following year. VAT returns are due by the 20th of the following month, and PAYE by the 9th. Missing these dates attracts penalties, so the calendar matters as much as the figures.
The figures you declare must match your records. For a business, that means your sales, your eTIMS invoices and your books should all agree. When they do, filing is quick; when they do not, it is a stressful reconstruction.
How to file a KRA return on iTax, step by step
These steps apply to filing on the iTax portal.
- 1
Step 1: Log in to iTax
Go to itax.kra.go.ke and log in with your KRA PIN and password. If you have forgotten the password, use the reset option, which sends to your registered email.
- 2
Step 2: Open the Returns menu
Click the Returns menu and choose File Return. Select the tax obligation you are filing for: income tax (resident individual or company), VAT, or PAYE.
- 3
Step 3: Download or open the return
iTax provides the return form, often as an Excel template you download, fill offline and upload, or an online form. Pick the period you are filing for.
- 4
Step 4: Fill in your income and tax
Enter your income, allowable deductions, and tax already paid (such as withholding or PAYE). For VAT, enter sales and purchases; eTIMS data should match these figures.
- 5
Step 5: Validate and generate
Validate the form (the template checks for errors), generate the upload file if using Excel, and submit it on iTax. You receive an acknowledgement receipt.
- 6
Step 6: Generate a payment slip and pay
If tax is due, generate a payment slip (e-slip) and pay via M-Pesa, bank or KRA agent before the deadline. Keep the acknowledgement and payment confirmation.
Common KRA filing mistakes
Filing late
Returns filed after the deadline attract penalties and interest. Mark the dates: income tax by 30 June, VAT by the 20th, PAYE by the 9th.
Figures that do not match records
If your declared sales do not match your eTIMS data, you risk an audit. Keep records that reconcile so the return matches reality.
Forgetting the payment step
Submitting the return is not the same as paying. If tax is due, generate the e-slip and pay; an unpaid balance still accrues penalties.
Not filing a nil return
If you had no income, you still file a nil return. Not filing at all, even with nothing to declare, attracts a penalty.
Using the wrong period or obligation
Filing under the wrong tax obligation or period creates a mismatch. Select the correct return and period before you start.
A shop owner files VAT in minutes instead of a weekend
A shop owner in Nairobi used to dread VAT filing. She reconstructed sales from M-Pesa messages and a notebook, which took most of a weekend and never quite matched.
Once her sales ran through a system that issued eTIMS invoices, her VAT figures were already accurate and reconciled. At filing time she logged in to iTax, entered figures that matched her eTIMS data, generated the return, and paid by M-Pesa.
Filing dropped from a weekend to about fifteen minutes, and she filed with confidence because the numbers were real, not reconstructed.
Trading without eTIMS-compliant tax invoices risks KRA penalties, blocked VAT input claims for your customers, and receipts a business buyer cannot expense.
Veira signs every sale to KRA eTIMS automatically, so each receipt is compliant the moment it prints, with no separate device to reconcile.
How Veira makes KRA filing simple
Veira generates your eTIMS records automatically on every sale, so by the time you file, your VAT return data is already there and reconciled. You are not reconstructing sales from M-Pesa messages or a notebook; the figures are accurate and ready.
Because Veira keeps your sales, eTIMS invoices and books aligned in one system, your iTax filing matches your records, audits are quick, and you spend minutes filing instead of a weekend, from KES 2,999 a month.
Frequently asked questions
How do I file KRA returns online in Kenya?
When are KRA returns due?
Do I need documents to file?
Is submitting the return the same as paying?
What if my figures do not match my records?
Can I file KRA returns myself?
Filing KRA returns online is straightforward when your figures are already accurate. Veira keeps your eTIMS records reconciled so your iTax return data is ready before you start, from KES 2,999 a month. See how Veira works and file with confidence.