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What is eTIMS in Kenya?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">eTIMS stands for Electronic Tax Invoice Management System. It is a cloud-based software introduced by the Kenya Revenue Authority (KRA) to make it easy for VAT-registered businesses to connect their accounting platform with KRA without having to buy expensive electronic tax register devices.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}"><strong>2. Why was eTIMS introduced in Kenya and why did it replace TIMS?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">eTIMS was introduced to reduce paper-based tax invoice management systems, to make process more efficient, accurate, and compliant with tax regulations. TIMS was complicated and expensive and many businesses faced challenges using the ETR devices.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>3. Who should start using eTIMS in Kenya?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">All types of businesses across all sectors, including informal sector, whether or not they are registered for VAT should use eTIMS in Kenya. Individuals with income tax obligations also must use eTIMS to issue and send electronic tax invoices.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>4. How should I register and onboard for eTIMS in Kenya?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><a href="https://kra.go.ke/images/publications/Commitment-Form-for-eTIMS-v2.pdf">Download the commitment form for eTIMS</a> and fill this out appropriately. Then sign up on the <a href="https://etims.kra.go.ke/basic/login/indexLogin">eTIMS portal</a> and make an application for the software that you prefer. Please note that you will be able to select only one software. Once this is done, the KRA officers will process your application and decide based on the nature of your business, your frequency of invoicing, the availability of computing devices and internet connection with you. Once all of this is done, the KRA officer schedules a time and date to set this up and to train you. </p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}"><strong>5. How does eTIMS benefit businesses in Kenya?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">eTIMS offers real-time tax invoice processing. It is flexible, easy to integrate, and automate. It helps reduce errors, promotes compliance, and lifts off administrative burdens for businesses. It also saves cost and promotes transparency. eTIMS promotes faster VAT refund, improves cash flow management, and reduces audit complications.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}"><strong>6. What devices are compatible with eTIMS? Also does it integrate with existing billing and invoicing systems?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">You can access eTIMS on desktop and mobile devices. eTIMS can seamlessly integrate with existing systems through Application Programming Interfaces (APIs), ensuring a smooth transition.<strong> </strong></p>\r\n\r\n<p class="text-align-justify" data-doc-id="4504799000079149862" data-doc-type="writer" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}"><strong>7. Should we get the eTIMS software for a cost?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">The eTIMS software, including the online portal and client software, is free of charge. However, if you want to integrate your invoicing system directly with eTIMS, you may incur costs if you choose to work with an approved third-party integrator instead of doing the integration yourself.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}"><strong>8. Why is Kenya following a phased approach for eTIMS implementation?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">Phased approach allows businesses to transition gradually from traditional methods to eTIMS while still using their current devices. This minimizes disruption in the regular workflow.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}"><strong>9. What are the potential penalties for non-compliance with eTIMS regulations?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">The Kenya Revenue Authority states that non-compliance could lead to VAT refund holds, denial of tax compliance certificates, and other business disruptions.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","fw":"bold","type":"text"}"><strong>10. Is eTIMS suitable for small businesses and is it compatible for retail and manufacturing businesses?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">Yes, eTIMS is beneficial for businesses of all sizes, offering user-friendly features that enhance operational efficiency and accuracy in tax invoice management. It is also compatible for retail and manufacturing businesses.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}"> <strong>11. Can non-resident digital service suppliers use eTIMS voluntarily?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">Non-resident digital service suppliers are exempt from eTIMS requirements, but they can choose to use it voluntarily to streamline their tax invoice processes. </p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}"><strong>12. What are the key compliance aspects of eTIMS for businesses?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">The key compliance aspects of eTIMS in Kenya include proper use of electronic tax invoices, accurate reporting, and adherence to VAT Regulations.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","fw":"bold","type":"text"}"><strong>13. Are there any ongoing costs associated with eTIMS and does eTIMS offer customer support and training for businesses?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">eTIMS eliminates the costs associated with traditional Electronic Tax Register (ETR) devices, resulting in potential cost savings for businesses. Yes, the Kenya Revenue Authority (KRA) provides customer support and training to help businesses effectively use eTIMS. You can reach the customer support at callcentre@kra.go.ke.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}"><strong>14`. Where can businesses get more information about eTIMS and its implementation in Kenya?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Antic","type":"text"}">Businesses can visit the official website of the <a href="https://kra.go.ke/">Kenya Revenue Authority (KRA)</a> or contact their local KRA office for detailed information and support regarding eTIMS implementation.</p>\r\n """ "summary" => "" "format" => "full_html" ] ] ] "field_metatags" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "a:1:{s:11:"description";s:192:"Discover how eTIMS revolutionises tax invoice management for VAT-registered businesses in Kenya. Real-time processing, seamless integration, and reduced errors await. 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#propertyDefinitions: null} } ] #schema: null #indexes: [] } "title" =>Drupal\Core\Field\BaseFieldDefinition {#2003 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2004 #string: "Title" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true "translatable" =>true "revisionable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ …3] ] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "provider" => "node" "field_name" => "title" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2005 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2003} } #type: "string" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3397 #definition: array:4 [ "type" => "string" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3398 …5} "settings" =>array:1 [ …1] "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "created" =>Drupal\Core\Field\BaseFieldDefinition {#2006 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2007 #string: "Authored on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2008 #string: "The date and time that the content was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ …3] ] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "provider" => "node" "field_name" => "created" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2009 #definition: array:2 [ "type" => "field_item:created" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2006} } #type: "created" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3403 #definition: array:3 [ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3404 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "changed" =>Drupal\Core\Field\BaseFieldDefinition {#2010 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2011 #string: "Changed" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2012 #string: "The time that the node was last edited." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "changed" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2013 #definition: array:2 [ "type" => "field_item:changed" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2010} } #type: "changed" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3853 #definition: array:3 [ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3852 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "promote" =>Drupal\Core\Field\Entity\BaseFieldOverride {#6835 #entityTypeId: "base_field_override" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.promote" #status: true #uuid: "26256196-e0d8-40af-910c-77db67c1cd7a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:1 [0 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.promote" #field_name: "promote" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Promoted to front page" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #baseFieldDefinition: ? +original: ? Drupal\Core\Field\Entity\BaseFieldOverride} "sticky" =>Drupal\Core\Field\BaseFieldDefinition {#2019 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2020 #string: "Sticky at top of lists" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "display" =>array:1 [ "form" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>true] ] "provider" => "node" "field_name" => "sticky" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2021 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2022 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2023 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2019} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#4531 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4530 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "default_langcode" =>Drupal\Core\Field\BaseFieldDefinition {#2024 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2025 #string: "Default translation" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2026 #string: "A flag indicating whether this is the default translation." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "revisionable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>true] ] "provider" => "node" "field_name" => "default_langcode" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2027 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2028 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2029 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2024} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "revision_default" =>Drupal\Core\Field\BaseFieldDefinition {#2030 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2031 #string: "Default revision" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2032 #string: "A flag indicating whether this was a default revision when it was saved." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "storage_required" =>true "internal" =>true "translatable" =>false "revisionable" =>true "provider" => "node" "field_name" => "revision_default" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2033 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2034 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2035 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2030} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#15729 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#15732 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "revision_translation_affected" =>Drupal\Core\Field\BaseFieldDefinition {#2036 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2037 #string: "Revision translation affected" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2038 #string: "Indicates if the last edit of a translation belongs to current revision." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "read-only" =>true "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "revision_translation_affected" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2039 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2040 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2041 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2036} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "moderation_state" =>Drupal\Core\Field\BaseFieldDefinition {#6851 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6714 #string: "Moderation state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6836 #string: "The moderation state of this piece of content." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "class" => "Drupal\content_moderation\Plugin\Field\ModerationStateFieldItemList" "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>true] ] "constraints" =>array:1 [ "ModerationState" => [] ] "read-only" =>false "translatable" =>true "provider" => "content_moderation" "field_name" => "moderation_state" "entity_type" => "node" "bundle" => "article_content" ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#6853 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#6851} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "metatag" =>Drupal\Core\Field\BaseFieldDefinition {#2046 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2047 #string: "Metatags (Hidden field for JSON support)" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2048 #string: "The meta tags for the entity." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "class" => "\Drupal\metatag\Plugin\Field\MetatagEntityFieldItemList" "computed" =>true "translatable" =>true "entity_type" => "node" "provider" => "metatag" "field_name" => "metatag" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2049 #definition: array:2 [ "type" => "field_item:map" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2046} } #type: "map" #propertyDefinitions: null #schema: null #indexes: [] } "path" =>Drupal\Core\Field\BaseFieldDefinition {#2050 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2051 #string: "URL alias" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "computed" =>true "provider" => "path" "field_name" => "path" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2052 #definition: array:2 [ "type" => "field_item:path" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2050} } #type: "path" #propertyDefinitions: null #schema: null #indexes: [] } "publish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2053 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2054 #string: "Publish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:1 [ "SchedulerPublishOn" =>null] "provider" => "scheduler" "field_name" => "publish_on" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2055 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2053} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2056 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2057 #string: "Unpublish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:1 [ "SchedulerUnpublishOn" =>null] "provider" => "scheduler" "field_name" => "unpublish_on" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2058 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2056} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "publish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2059 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2060 #string: "Publish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:2 [ "SchedulerPublishState" =>null "SchedulerModerationTransitionAccess" =>null] "provider" => "scheduler_content_moderation_integration" "field_name" => "publish_state" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2061 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ "allowed_values" => [] "allowed_values_function" => "_scheduler_content_moderation_integration_states_values" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2059} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2062 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2063 #string: "Unpublish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:2 [ "SchedulerUnPublishState" =>null "SchedulerModerationTransitionAccess" =>null] "provider" => "scheduler_content_moderation_integration" "field_name" => "unpublish_state" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2064 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ …2] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2062} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "menu_link" =>Drupal\Core\Field\BaseFieldDefinition {#2065 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2066 #string: "Menu link" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2067 #string: "Computed menu link for the node (only available during node saving)." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "class" => "\Drupal\token\MenuLinkFieldItemList" "translatable" =>true "internal" =>true "display" =>array:2 [ "view" =>array:1 [ …1] "form" =>array:1 [ …1] ] "computed" =>true "provider" => "token" "field_name" => "menu_link" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2068 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ …3] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2065} } #type: "entity_reference" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_source" =>Drupal\Core\Field\BaseFieldDefinition {#2069 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2070 #string: "Translation source" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2071 #string: "The source language from which this translation was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ …1] ] "initial_value" =>array:1 [0 =>array:1 [ …1] ] "revisionable" =>true "translatable" =>true "provider" => "content_translation" "field_name" => "content_translation_source" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2072 #definition: array:2 [ "type" => "field_item:language" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2069} } #type: "language" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_outdated" =>Drupal\Core\Field\BaseFieldDefinition {#2073 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2074 #string: "Translation outdated" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2075 #string: "A boolean indicating whether this translation needs to be updated." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ …1] ] "initial_value" =>array:1 [0 =>array:1 [ …1] ] "revisionable" =>true "translatable" =>true "provider" => "content_translation" "field_name" => "content_translation_outdated" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2076 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ …2] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2073} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "node_read_time" =>Drupal\Core\Field\BaseFieldDefinition {#2079 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2080 #string: "Node read time" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "field_name" => "node_read_time" "entity_type" => "node" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2081 #string: "Node read time." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "class" => "Drupal\node_read_time\Plugin\Field\NodeReadTime" "provider" => "node_read_time" "display" =>array:1 [ "view" =>array:2 [ …2] ] ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2082 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ …3] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2079} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "body" =>Drupal\field\Entity\FieldConfig {#6768 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.body" #status: true #uuid: "4ae7d0c5-c00e-4e96-ad4d-9738f8657cf7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.body" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.body" #field_name: "body" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "Post Content" #description: "" #settings: array:2 [ "display_summary" =>true "required_summary" =>false] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_add_rhs_section" =>Drupal\field\Entity\FieldConfig {#6837 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_add_rhs_section" #status: true #uuid: "d2331053-edf5-4edb-9fa9-7ecd98138f7b" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_add_rhs_section" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_add_rhs_section" #field_name: "field_add_rhs_section" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Add RHS Section ?" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_categories" =>Drupal\field\Entity\FieldConfig {#6834 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_categories" #status: true #uuid: "58a7c1da-317b-4fe8-afef-99482405df02" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_categories" 1 => "node.type.article_content" 2 => "node.type.post_category_pages" ] ] #isSyncing: false #id: "node.article_content.field_categories" #field_name: "field_categories" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Categories" #description: "" #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:1 [ …1] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_comments" =>Drupal\field\Entity\FieldConfig {#6802 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_comments" #status: true #uuid: "1c1c62a4-90a1-4bfc-bc23-27ca6fadcf67" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_comments" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "comment" ] ] #isSyncing: false #id: "node.article_content.field_comments" #field_name: "field_comments" #field_type: "comment" #entity_type: "node" #bundle: "article_content" #label: "Comments" #description: "" #settings: array:5 [ "default_mode" =>0 "per_page" =>50 "anonymous" =>0 "form_location" =>true "preview" =>0] #required: false #translatable: true #default_value: array:1 [0 =>array:6 [ "status" =>2 "cid" =>0 "last_comment_timestamp" =>0 "last_comment_name" =>null "last_comment_uid" =>0 "comment_count" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_compliance" =>Drupal\field\Entity\FieldConfig {#6774 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_compliance" #status: true #uuid: "4e92e69d-73db-434a-937e-687bcc9c6c70" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.compliance" ] ] #isSyncing: false #id: "node.article_content.field_compliance" #field_name: "field_compliance" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_compliance_state" =>Drupal\field\Entity\FieldConfig {#6772 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_compliance_state" #status: true #uuid: "c5c1342a-f81a-4e87-a9f1-d1925b3b3572" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance_state" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.states_in_india" ] ] #isSyncing: false #id: "node.article_content.field_compliance_state" #field_name: "field_compliance_state" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance State" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_filter_type" =>Drupal\field\Entity\FieldConfig {#6771 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_filter_type" #status: true #uuid: "4b3c7971-2ca0-4e1a-bd68-3c7403ad7bb7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_filter_type" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.filter_types" ] ] #isSyncing: false #id: "node.article_content.field_filter_type" #field_name: "field_filter_type" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Filter Type" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_html_block_end" =>Drupal\field\Entity\FieldConfig {#6770 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_html_block_end" #status: true #uuid: "022b7f3c-0886-46bd-a55f-630cebefa7a7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_html_block_end" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.field_html_block_end" #field_name: "field_html_block_end" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "HTML Block End" #description: "" #settings: array:2 [ "display_summary" =>false "required_summary" =>false] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_media_source" =>Drupal\field\Entity\FieldConfig {#6839 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_media_source" #status: true #uuid: "bcef15cb-a8ce-4561-96b0-509f3fca872a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.field_media_source" 1 => "node.type.article_content" 2 => "paragraphs.paragraphs_type.media_source" ] "module" =>array:1 [0 => "entity_reference_revisions" ] ] #isSyncing: false #id: "node.article_content.field_media_source" #field_name: "field_media_source" #field_type: "entity_reference_revisions" #entity_type: "node" #bundle: "article_content" #label: "Featured Image" #description: "" #settings: array:2 [ "handler" => "default:paragraph" "handler_settings" =>array:3 [ "target_bundles" =>array:1 [ …1] "negate" =>0 "target_bundles_drag_drop" =>array:9 [ …9] ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6850 #entityTypeId: "field_storage_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.field_media_source" #status: true #uuid: "8b3293ad-922b-4b23-be43-2adcf336a66a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "module" =>array:3 [ …3] ] #isSyncing: false #id: "node.field_media_source" #field_name: "field_media_source" #entity_type: "node" #type: "entity_reference_revisions" #module: "entity_reference_revisions" #settings: array:1 [ "target_type" => "paragraph" ] #cardinality: 1 #translatable: true #locked: false #persist_with_no_fields: false +custom_storage: false #indexes: [] #deleted: false #schema: null #propertyDefinitions: null +original: ? Drupal\field\FieldStorageConfigInterface} #itemDefinition: null #constraints: array:1 [ "ParagraphsLibraryItemHasAllowedParagraphsType" =>null] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_metatags" =>Drupal\field\Entity\FieldConfig {#6880 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_metatags" #status: true #uuid: "b8ae1383-8e68-4c92-a289-b7342ee084ba" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_metatags" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "metatag" ] ] #isSyncing: false #id: "node.article_content.field_metatags" #field_name: "field_metatags" #field_type: "metatag" #entity_type: "node" #bundle: "article_content" #label: "Metatags" #description: "" #settings: [] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_need_image" =>Drupal\field\Entity\FieldConfig {#6748 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_need_image" #status: true #uuid: "4466eac6-a4ff-4aac-a7f0-9d34331c01ce" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_need_image" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_need_image" #field_name: "field_need_image" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Include this image at the top of this post" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_post_created_by_author" =>Drupal\field\Entity\FieldConfig {#6849 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_post_created_by_author" #status: true #uuid: "496bf130-a099-4207-927a-182e0f95b8b9" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_post_created_by_author" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.author" ] ] #isSyncing: false #id: "node.article_content.field_post_created_by_author" #field_name: "field_post_created_by_author" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Post Created By" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_primary_category" =>Drupal\field\Entity\FieldConfig {#6847 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_primary_category" #status: true #uuid: "9dab8f51-28c6-4379-99ae-41690070f4af" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_primary_category" 1 => "node.type.article_content" 2 => "node.type.post_category_pages" ] ] #isSyncing: false #id: "node.article_content.field_primary_category" #field_name: "field_primary_category" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Primary Category" #description: "" #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_tags" =>Drupal\field\Entity\FieldConfig {#6848 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_tags" #status: true #uuid: "a695ec2b-79ec-49e0-a911-27fd03b14824" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_tags" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.tags" ] ] #isSyncing: false #id: "node.article_content.field_tags" #field_name: "field_tags" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Tags" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:2 [ …2] "auto_create" =>true "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_title_description" =>Drupal\field\Entity\FieldConfig {#6838 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_title_description" #status: true #uuid: "cccc1dc8-f338-48f2-bd87-062e40545566" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_title_description" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_title_description" #field_name: "field_title_description" #field_type: "string_long" #entity_type: "node" #bundle: "article_content" #label: "Title Description" #description: "" #settings: [] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_topics" =>Drupal\field\Entity\FieldConfig {#6786 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_topics" #status: true #uuid: "3b490b05-956e-4b25-a917-15e31f953cc5" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.field_topics" 1 => "node.type.article_content" 2 => "paragraphs.paragraphs_type.post_content_section" ] "module" =>array:1 [0 => "entity_reference_revisions" ] ] #isSyncing: false #id: "node.article_content.field_topics" #field_name: "field_topics" #field_type: "entity_reference_revisions" #entity_type: "node" #bundle: "article_content" #label: "Topics" #description: "" #settings: array:2 [ "handler" => "default:paragraph" "handler_settings" =>array:3 [ "target_bundles" =>array:1 [ …1] "negate" =>0 "target_bundles_drag_drop" =>array:9 [ …9] ] ] #required: false #translatable: false #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6752 #entityTypeId: "field_storage_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.field_topics" #status: true #uuid: "baee0837-6327-404c-b93b-13bbb65a9a75" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "module" =>array:3 [ …3] ] #isSyncing: false #id: "node.field_topics" #field_name: "field_topics" #entity_type: "node" #type: "entity_reference_revisions" #module: "entity_reference_revisions" #settings: array:1 [ "target_type" => "paragraph" ] #cardinality: -1 #translatable: true #locked: false #persist_with_no_fields: false +custom_storage: false #indexes: [] #deleted: false #schema: null #propertyDefinitions: null +original: ? Drupal\field\FieldStorageConfigInterface} #itemDefinition: null #constraints: array:1 [ "ParagraphsLibraryItemHasAllowedParagraphsType" =>null] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "og_audience" =>Drupal\field\Entity\FieldConfig {#6773 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.og_audience" #status: true #uuid: "3854f26c-6714-4640-b41a-1126cf361ed0" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.og_audience" 1 => "node.type.article_content" 2 => "node.type.product" ] "module" =>array:1 [0 => "og" ] ] #isSyncing: false #id: "node.article_content.og_audience" #field_name: "og_audience" #field_type: "og_standard_reference" #entity_type: "node" #bundle: "article_content" #label: "Post it under" #description: "OG group audience reference field." #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ …1] "sort" =>array:1 [ …1] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} ] #languages: null #langcodeKey: "langcode" #defaultLangcodeKey: "default_langcode" #activeLangcode: "x-default" #enforceDefaultTranslation: null #defaultLangcode: "ke" #translations: array:1 [ "x-default" =>array:2 [ "status" =>1 "entity" =>Drupal\node\Entity\Node {#6858} ] ] #translationInitialize: false #newRevision: false #isDefaultRevision: "1" #entityKeys: array:4 [ "bundle" => "article_content" "id" => "879" "revision" => "4804" "uuid" => "b1a48d7f-b3c6-4e4b-89df-378e034b9160" ] #translatableEntityKeys: array:8 [ "label" =>array:1 [ "x-default" => "Frequently Asked Questions about eTIMS in Kenya" ] "langcode" =>array:1 [ "x-default" => "ke" ] "status" =>array:1 [ "x-default" => "1" ] "published" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "100" ] "owner" =>array:1 [ "x-default" => "100" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] ] #validated: false #validationRequired: false #loadedRevisionId: "4804" #revisionTranslationAffectedKey: "revision_translation_affected" #enforceRevisionTranslationAffected: [] #isSyncing: false +in_preview: null} 555 =>Drupal\node\Entity\Node {#6865 #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:38 [ "nid" =>array:1 [ "x-default" => "555" ] "vid" =>array:1 [ "x-default" => "4803" ] "type" =>array:1 [ "x-default" => "article_content" ] "uuid" =>array:1 [ "x-default" => "6db12783-5c9e-40e2-88ea-fb1775063bb7" ] "langcode" =>array:1 [ "x-default" => "ke" ] "revision_uid" =>array:1 [ "x-default" => "100" ] "revision_timestamp" =>array:1 [ "x-default" => "1722421486" ] "revision_log" =>array:1 [ "x-default" =>null] "revision_default" =>array:1 [ "x-default" => "1" ] "isDefaultRevision" =>array:1 [ "x-default" => "1" ] "status" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "title" =>array:1 [ "x-default" => "Value Added Tax in Kenya: FAQs" ] "created" =>array:1 [ "x-default" => "1709906448" ] "changed" =>array:1 [ "x-default" => "1722421486" ] "promote" =>array:1 [ "x-default" => "0" ] "sticky" =>array:1 [ "x-default" => "0" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] "publish_on" =>array:1 [ "x-default" =>null] "unpublish_on" =>array:1 [ "x-default" =>null] "publish_state" =>array:1 [ "x-default" => "published" ] "unpublish_state" =>array:1 [ "x-default" =>null] "content_translation_source" =>array:1 [ "x-default" => "und" ] "content_translation_outdated" =>array:1 [ "x-default" => "0" ] "body" =>array:1 [ "x-default" =>array:1 [0 =>array:3 [ "value" => """ <h3 class="zw-paragraph" data-doc-id="4504799000052245630" data-doc-type="writer" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","fw":"bold","size":"11","type":"text"}">1. What is VAT?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}"><a href="https://www.zoho.com/books/guides/what-is-kenya-vat.html" rel="noopener" target="_blank">Value added tax or VAT</a> is a tax applied to taxable goods or services at each level of the production chain. Right from when a supply is sourced and manufactured, to when it is sold to the final consumer, VAT is applied and carried forward to subsequent levels of the supply chain until the final buyer pays the VAT amount. This amount is collected by the seller and remitted to the tax authorities.</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">2. What supplies are non-taxable?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">Non-taxable supplies include medical supplies, unprocessed agricultural products, financial services, and more.</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","fw":"bold","size":"11","type":"text"}">3. What are the VAT rates in Kenya?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">The VAT rates in Kenya are 16% for taxable goods, 8% for exports, and 0% for zero-rated/exempt goods.</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">4. How do I calculate my VAT?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">VAT is the difference between the output VAT (the VAT you charge your buyer while making a sale) and the input VAT (the VAT you pay to your seller when you make a purchase intended for resale).</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","fw":"bold","size":"11","type":"text"}">5. How can I register for VAT?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">You can register online via <a href="https://itax.kra.go.ke/KRA-Portal/" rel="noopener" target="_blank">iTax</a>, the official portal to register and file returns.</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">6. Should I register for VAT if I’m an online seller?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">Yes, you should register for VAT if you’re a nonresident, online business making B2C sales in Kenya. There’s no threshold required for registration. Do note that you won’t be eligible for input VAT deductions, however. A 16% VAT rate is applicable for online services as well.</p>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">However, you don’t have to charge VAT for taxable sales made to B2B customers. The latter will have to account for it under the reverse charge mechanism.</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","fw":"bold","size":"11","type":"text"}">7. When should I file my returns?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">You should file your monthly returns by the 20th of the following month via iTax.</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","fw":"bold","size":"11","type":"text"}">8. How do I make the VAT payment?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">To pay the VAT amount, you have to generate an e-slip from the iTax portal. This slip can be used to pay the tax amount in person to a KRA-appointed bank. You can also authorize your bank to pay the VAT amount via direct credit to the commissioner’s account at the Central Bank of Kenya.</p>\r\n\r\n<h3 class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">9. How do I regain the VAT amount I paid to a seller while buying a product that is meant for resale?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"11.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Any excess amount that you have paid on VAT can be regained through input tax credits while filing your VAT return. However, ensure that you claim these credits within six months of your sale.</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">10. How can I claim input VAT credits?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">You can claim an input VAT deduction (paid at the time of making a purchase) while filing returns. Any additional VAT you would have incurred can be deducted from the tax payable on your return.</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">11. Will there be any consequences for late filing or payment?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">Yes, there will be a penalty of Ksh 10,000 or 5% of the due tax amount if you file your returns late. If you don’t pay the VAT on time, you will have a penalty of 5% of the due tax amount and an interest of 1% (on the unpaid tax) per month until the whole amount is paid.</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","fw":"bold","size":"11","type":"text"}">12. What are the VAT charges that will apply if I’m importing goods?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">Imported goods are subject to import duty at different rates: 0% for raw materials and capital goods, 10% for intermediate goods, and 25% for finished goods.</p>\r\n\r\n<h3 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">13. What does it mean to withhold VAT?</h3>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"ff":"Roboto","size":"11","type":"text"}">Withholding VAT is a process where agents appointed by the government collect a portion of VAT (2% of the value of the taxable supplies) from payments made to sellers. The withheld VAT amount is remitted by the agent on the 20th of the month following the deduction.</p>\r\n """ "summary" => "" "format" => "full_html" ] ] ] "field_metatags" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "a:2:{s:11:"description";s:139:"VAT in Kenya affects many businesses. 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=>Drupal\field\Entity\FieldConfig {#6773} ] #languages: null #langcodeKey: "langcode" #defaultLangcodeKey: "default_langcode" #activeLangcode: "x-default" #enforceDefaultTranslation: null #defaultLangcode: "ke" #translations: array:1 [ "x-default" =>array:2 [ "status" =>1 "entity" =>Drupal\node\Entity\Node {#6865} ] ] #translationInitialize: false #newRevision: false #isDefaultRevision: "1" #entityKeys: array:4 [ "bundle" => "article_content" "id" => "555" "revision" => "4803" "uuid" => "6db12783-5c9e-40e2-88ea-fb1775063bb7" ] #translatableEntityKeys: array:8 [ "label" =>array:1 [ "x-default" => "Value Added Tax in Kenya: FAQs" ] "langcode" =>array:1 [ "x-default" => "ke" ] "status" =>array:1 [ "x-default" => "1" ] "published" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "owner" =>array:1 [ "x-default" => "4" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] ] #validated: false #validationRequired: false #loadedRevisionId: "4803" #revisionTranslationAffectedKey: "revision_translation_affected" #enforceRevisionTranslationAffected: [] #isSyncing: false +in_preview: null} 561 =>Drupal\node\Entity\Node {#6876 #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:38 [ "nid" =>array:1 [ "x-default" => "561" ] "vid" =>array:1 [ "x-default" => "4596" ] "type" =>array:1 [ "x-default" => "article_content" ] "uuid" =>array:1 [ "x-default" => "4c856d2c-91f4-4fc5-b6d4-3339fbd6eb6a" ] "langcode" =>array:1 [ "x-default" => "ke" ] "revision_uid" =>array:1 [ "x-default" => "112" ] "revision_timestamp" =>array:1 [ "x-default" => "1720439654" ] "revision_log" =>array:1 [ "x-default" =>null] "revision_default" =>array:1 [ "x-default" => "1" ] "isDefaultRevision" =>array:1 [ "x-default" => "1" ] "status" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "title" =>array:1 [ "x-default" => "What is e-invoicing in Kenya - FAQs" ] "created" =>array:1 [ "x-default" => "1646748248" ] "changed" =>array:1 [ "x-default" => "1720439654" ] "promote" =>array:1 [ "x-default" => "0" ] "sticky" =>array:1 [ "x-default" => "0" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] "publish_on" =>array:1 [ "x-default" =>null] "unpublish_on" =>array:1 [ "x-default" =>null] "publish_state" =>array:1 [ "x-default" => "_none" ] "unpublish_state" =>array:1 [ "x-default" =>null] "content_translation_source" =>array:1 [ "x-default" => "und" ] "content_translation_outdated" =>array:1 [ "x-default" => "0" ] "body" =>array:1 [ "x-default" =>array:1 [0 =>array:3 [ "value" => """ <h2 class="zw-paragraph" data-doc-id="4504799000051349834" data-doc-type="writer" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"bold","type":"text"}">Q. When did these electronic tax invoice regulations go into effect in Kenya, and who needs to comply with them?</h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">The electronic tax invoice regulations went into effect 1 August 2021. They are applicable for all VAT registered taxpayers in Kenya.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">Q. How long do organizations have to comply with electronic tax invoicing?</h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">The KRA defined a transition period of one year from 1 August 2021 to 31 July 2022. The deadline for compliance with TIMS has now been extended to 30 September 2022.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">Q. What if a taxpayer is unable to comply within one year? Can the taxpayer apply for an extension?</h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">When a taxpayer is unable to comply with the timelines given, they’ll need to request an extension from the Commissioner. As per the regulations, the extension period should not be more than 6 months.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">Q. What is TIMS?</h2>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"type":"text"}">TIMS is an improvement of the ETR regime that was introduced in 2005 to achieve VAT compliance and reduce VAT fraud. The main objectives of TIMS include:</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"type":"text"}">1. Generating standardized tax invoices and receipts</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"type":"text"}">2. Simplifying tax return filing (as the fields are pre-filled)</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"type":"text"}">3. Real-time invoice validation</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"type":"text"}">4. Continuous invoice data verification to avoid tax fraud attempts<span class="EOP"> </span></p>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">TIMS helps achieve these objectives by integrating seamlessly with trader systems (like Electronic Tax Register, Enterprise Resource Planning, and Point Of Sale systems) and iTax. It is also responsible for storing the tax invoices, and it provides information on the validity of tax invoices by mandating invoice QR codes or tax checkers on iTax portal.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">Q. What are the criteria that a taxpayer should fulfill before applying for electronic tax invoicing?</h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">A taxpayer must fulfill the following conditions before achieving compliance:</p>\r\n\r\n<ul data-list-format="{"level0":{"type":6,"startsWith":1},"level1":{"type":7,"startsWith":1},"level2":{"type":8,"startsWith":1},"level3":{"type":6,"startsWith":1},"level4":{"type":7,"startsWith":1},"level5":{"type":8,"startsWith":1},"level6":{"type":6,"startsWith":1},"level7":{"type":7,"startsWith":1},"level8":{"type":8,"startsWith":1}}" data-list-id="56703239" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph" data-line-height="1.2" data-list-id="56703239" data-list-info="{"id":56703239,"l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">Be VAT registered based on the provisions mentioned in the VAT Act 2013</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph" data-line-height="1.2" data-list-id="56703239" data-list-info="{"id":56703239,"l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">Own an invoicing system to transmit invoices to KRA</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph" data-line-height="1.2" data-list-id="56703239" data-list-info="{"id":56703239,"l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">Have uninterrupted internet connectivity</p>\r\n\t</li>\r\n</ul>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-margin-left="0in" data-text-indent="0in" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">Q. What are the mandatory fields in a tax invoice in Kenya?<span class="EOP"> </span></h2>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}">Each invoice is supposed to contain the following fields:</p>\r\n\r\n<ol data-list-format="{"level5":{"c":"\u0005.","type":2,"startsWith":1},"level4":{"c":"\u0004.","type":4,"startsWith":1},"level7":{"c":"\u0007.","type":4,"startsWith":1},"level6":{"c":"\u0006.","type":0,"startsWith":1},"level8":{"c":"\b.","type":2,"startsWith":1},"level1":{"c":"\u0001.","type":4,"startsWith":1},"level0":{"c":"\u0000.","type":0,"startsWith":1},"level3":{"c":"\u0003.","type":0,"startsWith":1},"level2":{"c":"\u0002.","type":2,"startsWith":1}}" data-list-id="87530584" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Register PIN of the user</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Time and date</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Serial number</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Buyer’s PIN</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Total gross amount</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Total tax amount</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Item code as prescribed by the Commisioner, according to the ACT</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Description of items being sold</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Quantity of supply</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Unit of measurement</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Tax rate charged on each item</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Unique register identifier</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">Unique invoice identifier</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="87530584" data-list-info="{"id":"87530584","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">QR code</p>\r\n\t</li>\r\n</ol>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">Q. What happens when there is a change to the VAT rate in Kenya?<span class="EOP"> </span></h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">ETR suppliers will update the tax register so that the traders are able to see the changes.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">Q. What happens if the internet connection gets disconnected?</h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">The taxpayer can continue to use the tax register. Once the internet connectivity is restored, the invoices stored in the tax register’s memory get transmitted to KRA.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">Q. What should I do if there’s a tax register malfunction?</h2>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}">The registered taxpayer is the one responsible for making sure that the register is functional at all times and arranging for backup in case of power outages. In case the register stops working, the registered person must notify the Commissioner within 24 hours of malfunction. Furthermore, the transactions will be recorded by any alternate means prescribed the Commissioner until the register gets fixed and the entries are repeated into the register.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">Q. Is it necessary to have an ETR even if the billing system is automated? What are the penalties for non-compliance with the VAT regulations?</h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">Yes, it is necessary to have a compliant ETR despite having a billing system.<span class="EOP"> </span></p>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">Non-compliance with the VAT regulations is a punishable offense in Kenya and the taxpayer will attract penalties as per the rules specified in the Section 63 of VAT Act, 2013. The taxpayer may be forced to pay a fine of no more than Kshs. 1 million, imprisoned for a maximum of three years, or both.<span class="EOP"> </span></p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">Q. How can I find the list of approved ETR manufacturers and suppliers?</h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">Here’s a link to the KRA’s website where they have published the <a href="https://kra.go.ke/images/publications/List-of-Approved-ETR-Suppliers--Manufacturers-as-at-JUNE-2022.pdf">list of approved suppliers and manufacturers of ETRs</a>.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">Q. How can erroneous data be corrected in an invoice?</h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"none","va":"baseline","fw_i":400,"type":"text"}">Data entry errors can be rectified by issuing credit and debit notes, which must contain the original invoice number.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">Q. What are the benefits of compliance for VAT taxpayers?</h2>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}">1. Promoting fair business environment for taxpayers</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}">2. Enabling faster processing of VAT refunds</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}">3. Automatically activating the tax register</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}">4. Providing an opportunity to simplify VAT return filing by pre-filling data</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}">5. Helping to build trust between various business entities</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}">6. Encouraging taxpayers to take the necessary steps to stay compliant at all times</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"bold","type":"text"}">Q. What are the different types of ETRs?</h2>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}">There are four types of ETRs:</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}"><strong>TYPE A:</strong> An integrated ETR that is capable enough to generate, validate, and transmit tax invoices/receipts to the KRA. This type of register is suitable for small businesses and businesses on the move (like van sales).</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}"><strong>TYPE B:</strong> Validating and transmitting invoices can be done in two ways here –</p>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="94521287" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="94521287" data-list-info="{"id":"94521287","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">One to many – There’s one centralized tax register that connects several POS systems</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="zw-list zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-list-id="94521287" data-list-info="{"id":"94521287","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"fw":"none","type":"text"}">One to one – Each POS terminal connects to an independent fiscal printer.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}">This type of register is mainly useful for retail outlets and businesses.</p>\r\n\r\n<p class="zw-paragraph heading0" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"none","type":"text"}"><strong>TYPE C:</strong> A control unit (i.e. an independent tax register) that connects it to an ERP for validating and transmitting invoices/receipts to the KRA. Many businesses that have automated their invoicing and are using Electronic Signature Devices (ESDs) fall into this category.</p>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}"><strong>TYPE D:</strong> This tax register can connect with different invoicing systems like ETR, POS, or ERP and is suitable for all types of businesses.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">15. What should I do if the ETR device memory is full?</h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">You’ll need to replace your ETR and migrate to a TIMS compliant device.</p>\r\n\r\n<h2 class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fv":"normal","cs":"0pt","fw":"bold","va":"baseline","fw_i":400,"type":"text"}">16. How do I account for invoices raised in a foreign currency?</h2>\r\n\r\n<p class="zw-paragraph" data-line-height="1.2" data-margin-bottom="0pt" data-textformat="{"fw":"bold","type":"text"}">The unit of currency used in the book of accounts, tax returns, and tax invoices should be the Kenyan shillings. Taxpayers can refer to the CBK mean rate for a day and convert any foreign currency into Kenyan shillings. Although the foreign currency can appear in an invoice, for tax purposes, the value will be in Kenyan shillings.</p>\r\n """ "summary" => "" "format" => "full_html" ] ] ] "og_audience" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "15" ] ] ] "field_add_rhs_section" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "0" ] ] ] "field_categories" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "838" ] ] ] "field_comments" =>array:1 [ "x-default" =>array:1 [0 =>array:6 [ "status" => "2" "cid" => "0" "last_comment_timestamp" => "1709906648" "last_comment_name" =>null "last_comment_uid" => "4" "comment_count" => "0" ] ] ] "field_filter_type" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "669" ] ] ] "field_metatags" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "a:2:{s:11:"description";s:140:"The final date for complete compliance with e-invoicing standards in Kenya is 30 September 2022. 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