KRA eTIMS and ETR

Does eTIMS apply to service businesses, not just retail?

Updated June 2026

Short answer

Yes, eTIMS is not limited to shops selling goods. Service businesses such as salons, consultants and repair shops are also within the scope of electronic tax invoicing. The simplest approach is a system that can issue an eTIMS invoice for a service the same way it would for a product.

More detail

It is a common misunderstanding that eTIMS is only about retail stock. The system is about invoicing, and a service has invoices just as a product sale does.

For a service business the practical need is the same: issue a compliant invoice for the work, reported to KRA, without running a separate compliance process on the side.

Related questions

Can a salon or consultant issue an eTIMS invoice?
Yes. eTIMS covers services, so a salon, consultant or repair shop issues a compliant invoice for the service rendered.
Do I need stock to use eTIMS?
No. eTIMS is about invoicing, so a service business with no stock still issues eTIMS invoices for its work.

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.

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