KRA eTIMS and ETR

How does KRA know if I am not using eTIMS?

Updated June 2026

Short answer

Because eTIMS reports invoices electronically, KRA can see patterns across the system, including where a supplier’s or customer’s records imply sales you have not invoiced. In other words, your compliance is visible in part through everyone else’s, which is why selectively skipping invoices is risky. The reliable response is simply to invoice properly.

More detail

Electronic reporting means invoices do not sit in isolation. When your customers and suppliers report their side, gaps on your side can become visible.

This is the practical reason the old habit of under-recording is harder to sustain. Rather than guess at detection methods, the safe and simple stance is consistent, automatic invoicing.

Related questions

Can KRA cross-check my sales?
Electronic reporting lets KRA see patterns across businesses, so gaps between what others report and what you report can surface. Consistent invoicing avoids this.
Is cash invisible to KRA?
Do not assume cash sales are invisible. eTIMS applies to cash sales too, and records elsewhere can imply them. Invoice them properly.

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