KRA eTIMS and ETR

Is there a penalty for not issuing an eTIMS invoice?

Updated June 2026

Short answer

Yes. Failing to issue compliant electronic invoices exposes a business to KRA penalties, and just as costly, your buyers cannot claim expenses without an eTIMS invoice from you. The cheapest path is simply to issue one on every sale.

More detail

The headline fines are only part of the cost. The quieter damage is commercial: registered customers will move to a supplier who can give them a compliant invoice.

Automating eTIMS at the till removes the risk entirely. Every sale produces an invoice without anyone remembering to do it.

Related questions

How much is the eTIMS penalty?
Penalties vary by the breach and can change with each Finance Act, so treat the full guide as the reference and confirm current figures with KRA. The practical takeaway is that consistent compliance is far cheaper than any fine.

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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