More detail
Your KRA PIN is the anchor of eTIMS registration, since the system links invoices to that PIN. Beyond that, KRA may ask for identification or business details depending on your setup.
The honest guidance is to confirm the current document list with KRA directly, because publishing a fixed list that later changes would set you up to arrive unprepared.
Related questions
Do I need a business certificate?
Is a KRA PIN enough on its own?
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.