More detail
The confusion is natural because the names sound similar and they serve the same purpose: record sales and issue a compliant receipt. The big difference is the technology. ETR was a device; eTIMS is software that runs on the devices you already own.
From a compliance perspective, eTIMS is the current requirement. If someone in Kenya asks whether you have an ETR, what they usually mean is "do you issue compliant electronic tax receipts?" The answer can be yes via eTIMS, even if you never owned the old machine.
Related questions
Which one do I need to use?
Can I use both ETR and eTIMS?
When did Kenya switch from ETR to eTIMS?
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.