According to the World Bank Public finance review for Kenya, Kenya can plug much of its revenue gap by making e-TIMS universal. The Review urges Treasury to connect every VAT-registered business to the electronic invoicing platform by the close of FY 2025/26, arguing the move would choke off “missing-trader” fraud, cut refund delays and lift receipts by about one percentage point of GDP within three years. Source: https://documents1.worldbank.org/curated/en/099052625064075957/pdf/P508617-0037cc2b-2412-4d93-af21-b1a559f4c775.pdf