More detail
There are really two costs to non-compliance: direct penalties for not issuing proper invoices, and the indirect hit that expenses lacking eTIMS support may be disallowed, raising your taxable profit.
Rather than quote a figure that may be out of date, the responsible guidance is to treat non-compliance as a real and avoidable financial risk, and to confirm the live penalty position with KRA or your accountant.
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Related questions
How much is the eTIMS penalty?
The amounts are set by KRA and change, so confirm the current figure with KRA or an accountant rather than relying on an old number. Treat it as a significant, avoidable cost.
Can non-eTIMS purchases be disallowed?
Purchases not supported by valid eTIMS invoices can be disallowed as expenses for income tax, which raises your taxable profit. Confirm specifics with your accountant.
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