KRA eTIMS and ETR

What is ETR?

Updated June 2026

Short answer

ETR stands for Electronic Tax Register, the system Kenya used to require VAT-registered businesses to use for issuing tax receipts. It has been superseded by eTIMS, a software-based system that does the same job from a phone or POS instead of a dedicated machine.

More detail

For nearly twenty years, an ETR was a sealed electronic device next to the till that printed a receipt for every sale and transmitted the data to KRA. The system worked, but eTIMS is more flexible because the control unit is now software rather than hardware.

If someone asks for an ETR today in Kenya, they usually mean a compliant electronic tax receipt, which can come from eTIMS software just as well as from the old machine. Understanding the term helps clarify what compliance actually requires.

Related questions

Is ETR still required in Kenya?
The old ETR machine is not required. The requirement to issue compliant electronic tax receipts remains, and eTIMS (software) meets that requirement.
What does ETR stand for?
ETR stands for Electronic Tax Register. The Register is the system; the receipt is the document it produces.
Do I have an old ETR machine?
If you were VAT-registered before 2024, you may own one. It is no longer compliant unless it has been upgraded to TIMS standard.

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.

Read more

Terms explained

More KRA eTIMS and ETR questions