eTIMS

eTIMS FAQ Kenya: Your eTIMS Questions Answered (2026)

K By Kev 10 June 2026 11 min read
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eTIMS guide

This eTIMS FAQ answers the most common questions Kenyan business owners ask about KRA's electronic tax invoicing system: what eTIMS is, who must comply, what it costs, whether it works offline, the penalties for non-compliance, how to register, and how it differs from the old ETR. eTIMS is mandatory for most businesses that make sales, and getting clear answers is the first step to compliance. Below are direct answers to the questions that come up most, with links to deeper guides on each topic.

Key takeaways
  • eTIMS is KRA's real-time electronic tax invoicing system, mandatory for most businesses
  • Certified software is affordable (from KES 2,999/month), often with no machine to buy
  • It works offline and registration can be same-day
  • Veira is KRA certified and handles eTIMS automatically
On this page
  1. eTIMS in brief
  2. The eTIMS questions businesses ask most
  3. More common eTIMS questions
  4. From confused to compliant
  5. How Veira makes this automatic
  6. Frequently asked questions

eTIMS in brief

eTIMS (the Electronic Tax Invoice Management System) is KRA's digital platform for issuing tax invoices. A certified system creates a compliant invoice on every sale and transmits it to KRA in real time, which returns a control number and QR code that print on the receipt. It replaced the old ETR machines and manual receipts.

eTIMS applies to most businesses that make sales in Kenya, not only VAT-registered ones, and the requirement has been widening. The penalties for non-compliance are significant, while certified software is affordable, so the practical answer for almost every business is to comply.

The questions below cover the essentials. For detail, follow the links to the full guides on registration, item codes, login, invoices, receipts and penalties.

The eTIMS questions businesses ask most

Short answers to the most frequent questions; deeper guides are linked throughout the site.

  1. 1

    What is eTIMS?

    KRA's electronic tax invoicing system. Certified software issues a compliant invoice on every sale and transmits it to KRA in real time, returning a control number and QR code on the receipt.

  2. 2

    Who must use eTIMS?

    Most businesses that make sales, including beyond VAT-registered ones. The requirement has been widening, so the safe assumption is that you must comply unless KRA tells you otherwise.

  3. 3

    What does it cost?

    Certified software like Veira starts at KES 2,999 a month, often with a free terminal. There is usually no machine to buy, and the cost is far below the penalties for non-compliance.

  4. 4

    Does it work offline?

    Good software does. Veira keeps selling offline, signs invoices locally, and syncs to KRA when the connection returns, so outages do not stop sales or break compliance.

  5. 5

    How do I register?

    Register for eTIMS against your active KRA PIN through a certified integrator or KRA's channels, set an eTIMS password, and set up your items. It can be a same-day process.

  6. 6

    How is it different from ETR?

    eTIMS is the current software-based form of the old ETR. It does the same job, a compliant receipt, but transmits in real time and removes the need for a hardware machine.

More common eTIMS questions

What are the penalties for not using eTIMS?

Non-compliance can attract significant KRA penalties, plus disallowed VAT claims and rejected expense deductions, and corporate customers may refuse non-compliant invoices. The cost of non-compliance far exceeds the cost of certified software.

Do I need a buyer's PIN?

For business-to-business sales, yes, the buyer's KRA PIN is required so they can claim input VAT. For ordinary consumer sales it is generally not needed.

Can I fix a wrong invoice?

Yes, with a credit or debit note that references the original invoice. You never edit or delete a transmitted invoice.

What are item codes?

KRA classification codes you assign to each product, tied to a tax type, so KRA knows what was sold and at what rate. Correct item codes keep your VAT reconciled.

What if eTIMS is not working?

Often it is KRA-side downtime, not your setup. Check the KRA status and your own internet, and keep selling on software that records compliant invoices offline and transmits when KRA is back.

From confused to compliant

Worked example

A shop owner in Nairobi had a dozen half-answered questions about eTIMS and kept putting off acting because the topic felt confusing and intimidating.

Once she got clear answers, eTIMS is mandatory, software is affordable, there is no machine to buy, it works offline, and registration is same-day, the path was obvious.

She set up certified software and became compliant within a day. The barrier had been confusion, not difficulty; clear answers were all she needed to act.

Business impact

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 makes this automatic

Veira is a KRA-certified eTIMS integrator, listed on the official kra.go.ke certified software page. When you ring up a sale, Veira generates the compliant invoice, applies the right item code and tax type, transmits it to KRA, receives the control number, and prints the receipt with a QR code, automatically and offline-capable. Your VAT return reconciles with your eTIMS data with no manual matching.

It runs on a phone you already own or an affordable terminal from KES 2,999 a month, and it sits in the same app as your M-Pesa payments, stock and reporting. The hardest parts of eTIMS, getting the invoice, the codes and the timing right, become a guided setup step rather than a recurring worry.

Frequently asked questions

What is eTIMS in simple terms?
eTIMS is KRA's electronic tax invoicing system. Certified software issues a compliant invoice on every sale and sends it to KRA in real time, which returns a control number and QR code printed on the receipt. It replaced ETR machines and manual receipts.
Who must comply with eTIMS in Kenya?
Most businesses that make sales, including beyond VAT-registered ones, must comply, and the requirement keeps widening. The safe assumption is that you must comply unless KRA has explicitly told you otherwise, so confirm rather than assume you are exempt.
How much does eTIMS cost?
Certified software like Veira starts at KES 2,999 a month, often with a free terminal, and usually there is no machine to buy. The cost is far below the penalties for non-compliance, so price is rarely a genuine barrier to compliance.
Does eTIMS work without internet?
Good eTIMS software does. Veira keeps selling offline, signs invoices locally, and transmits them to KRA automatically when the connection returns, so a power cut or weak line never stops sales or breaks compliance.
What happens if I do not comply with eTIMS?
Non-compliance can attract significant KRA penalties, disallowed VAT input claims and rejected expense deductions, and corporate customers may refuse invoices without a compliant receipt. Certified software removes all of this risk affordably.
How is eTIMS different from ETR?
eTIMS is the current, software-based form of the old ETR. It does the same job, issuing a KRA-recognised receipt, but transmits invoices in real time and removes the need for a physical ETR machine, so you can comply from a phone or terminal.

eTIMS is simpler than it sounds once the questions are answered: mandatory for most businesses, affordable, offline-capable, and quick to set up. Veira is KRA certified and handles it all automatically from KES 2,999 a month. Explore our eTIMS guides, run the free readiness check, and book a free demo.

For more eTIMS guides and compliance resources, visit our free resource site.

Terms explained

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