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Treating only large or card sales as needing an invoice is where businesses drift into non-compliance. The system is built around invoices being issued for sales generally.
When invoicing is automatic on every sale, the question disappears: there is no small-sale exception to remember and no temptation to skip the busy-counter ones.
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Related questions
Do cash sales need an eTIMS receipt?
Yes. eTIMS applies regardless of payment method, so cash sales are invoiced the same as M-Pesa or card sales.
What about very small sales?
The safe approach is to invoice them too. Automatic invoicing on every sale removes the risk of skipping small ones.
Veira gives Kenyan shops one calm app for selling, M-Pesa, KRA eTIMS and stock, with a free terminal. Book a demo and see it set up for your trade.