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A lot of small traders historically operated on cash and a notebook with no tax register. eTIMS changed the landscape by extending electronic invoicing much more widely.
The honest answer for a duka is to check directly, because the rules now reach businesses that the old system never touched, and the cost of assuming wrongly is a compliance problem later.
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Related questions
I sell only in cash, does eTIMS still apply?
eTIMS applies regardless of whether a sale is cash or M-Pesa. Cash sales are not outside the system. Confirm your specific obligation with KRA.
What if I have no formal registration?
Speak to KRA or an accountant about your situation. The requirement now reaches many traders who previously had no register.
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.