Nairobi, April 4 -- The Kenya Revenue Authority (KRA) is rolling out a new plan to get kiosk owners and small-scale suppliers to file electronic invoices after the taxman's attempt to rope a critical mass of micro, small and medium-sized enterprises (MSMEs) into the tax dragnet through the electronic tax invoice management system (eTIMS) flopped.

The new system known as buyer-initiated and reverse invoicing will allow small businesses experiencing challenges with filing invoices to ask buyers of their products and services to generate the invoices on their behalf, which would partly shift the invoice burden to the more established corporate firms and entities.

By March 31, 2024, which was the deadline for mandatory migration to eTIMS, o...