Kenyan National Treasury and Economic Planning has revoked the 2023 Electronic Tax Invoice Regulations and replaced them with the 2024 version which includes :

• clarifications on terminology
• the contents of an electronic tax invoice (including credit/debit notes)
• transactions that are excluded from e-invoicing
• minimal requirements and specifications of e-invoicing software
• obligations of system users
• procedure to exclude a company from e-invoicing obligations
• penalties for failing to comply or for system tampering

The Kenyan Law document is available here:

https://kenyalaw.org/kl/fileadmin/pdfdownloads/LegalNotices/2024/LN64_2024.pdf