KRA eTIMS and ETR

Is ETR still mandatory in Kenya?

Updated June 2026

Short answer

The old standalone ETR machine is being replaced by eTIMS, which can run on a phone, tablet or POS. The requirement to issue an electronic tax receipt has not gone away. It has moved from a dedicated gadget to software.

More detail

For years a VAT trader needed a physical ETR device. Under eTIMS, that control unit can be software, so you no longer have to buy a separate machine. The obligation to produce a compliant receipt with the right details remains.

In practice this is good news. A POS that files eTIMS gives you the same compliant receipt plus stock, M-Pesa and reporting, instead of a single-purpose box on the counter.

Related questions

Do I still need to buy an ETR machine?
Usually not. eTIMS lets the control unit be software on a phone, tablet or POS, so most businesses no longer buy a standalone ETR device.
What is the difference between ETR and eTIMS?
ETR was the older hardware-based system. eTIMS is the current software-based system that issues and transmits the electronic invoice to KRA.

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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Terms explained

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