What each term actually means
TIMS (Tax Invoice Management System) is the name for KRA's original tax invoicing framework, built around physical hardware devices.
ETR (Electronic Tax Register) is the physical device businesses used under that older regime: a standalone machine that printed tax-compliant receipts.
eTIMS (electronic Tax Invoice Management System) is the current system, which moved compliance from standalone ETR hardware to software, whether that is a certified POS system, invoicing software connected through a control unit, or the free eTIMS Lite option for very simple needs. eTIMS became mandatory for VAT-registered taxpayers from 1 September 2023.
The reason these three names cause so much confusion is that they are not three competing options you choose between; they are the same obligation at different points in time. Each replaced or extended what came before, and the older names stayed in circulation because that is what people in the market were used to calling it.
That history matters when you are buying or asking for help. Advice written for an earlier system reads as current, suppliers still describe hardware in the older vocabulary, and a confident answer from someone who last dealt with this a few years ago may be describing a world that has moved. Describe what you actually have and what you need it to do, rather than naming a system and assuming both sides mean the same thing by it.
Want to see it running in your own business first?
Sign UpHow the three relate, in order
Think of it as an evolution, not three separate unrelated systems:
- 1
1. TIMS: the original framework
The overarching KRA system name for tax invoice compliance before the 2023 shift to software.
- 2
2. ETR: the hardware under TIMS
A standalone tax register machine businesses bought and used to issue compliant receipts under the TIMS framework.
- 3
3. eTIMS: the current software-based system
Replaced the ETR-hardware requirement with software options: a certified POS, integrated invoicing software, or eTIMS Lite for very simple cases, all transmitting to KRA electronically.
- 4
Establish what your current device actually supports
Ask your supplier specifically, and confirm the position with KRA. Do not infer compliance from what a device cost or how recently it was bought.
- 5
Date any guidance before you follow it
Material written for an earlier system stays online and reads as current. Check when it was written, then confirm anything load-bearing at kra.go.ke.
Mistakes to avoid
Buying a standalone ETR machine today
For most businesses, this is the older, hardware-based route. A modern eTIMS-compliant POS usually covers the same requirement without a dedicated device.
Assuming the terms are interchangeable in every context
ETR often still gets used loosely to mean "the compliant receipt," even in an eTIMS-software setup. Confirm which specific requirement is being discussed.
Not confirming what your specific business needs
Requirements can differ by business type and VAT status. Confirm your exact obligation with KRA or a certified integrator.
A worked example
A shop owner researching "ETR machine price" found mostly older hardware listings and got confused about whether that was still the requirement.
After reading through KRA's current eTIMS guidance, it became clear that a modern eTIMS-compliant POS, not a standalone ETR device, was what actually applied to a business registering today.
Trading without eTIMS-compliant tax invoices risks KRA penalties, blocked VAT input claims for your customers, and receipts a business buyer cannot expense.
Veira signs every sale to KRA eTIMS automatically, so each receipt is compliant the moment it prints, with no separate device to reconcile.
How Veira helps
Veira is built around the current eTIMS requirement: every sale issues a KRA-compliant electronic tax invoice automatically, with no separate ETR hardware to buy and no legacy TIMS paperwork.
See how Veira works or book a free demo. It runs from KES 2,999 a month, terminal included on annual billing included on annual plans.
Frequently asked questions
Is ETR the same as eTIMS?
Do I still need to buy an ETR machine?
What does TIMS stand for and is it still used?
Which one applies to my business right now?
I already bought an ETR machine. Is it now useless?
Which term should I use when talking to KRA?
TIMS was the framework, ETR was the hardware, and eTIMS is the current software-based system that replaced both for most businesses. Veira is built around eTIMS from the ground up, issuing a compliant invoice on every sale automatically, from KES 2,999 a month. See how Veira works, or book a free demo. For the eTIMS login process, see [Veira's KRA eTIMS login guide](/blog/kra-etims-login).
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