eTIMS Invoicing vs eTIMS Filing: Critical Difference
eTIMS invoicing: every time you make a sale, an invoice is transmitted to KRA instantly. (Automatic if using a POS system.) eTIMS filing: at month end, you reconcile all invoices and file a monthly return showing total sales, VAT collected, and tax due. You can't skip either.
Most businesses understand invoicing but get confused about filing. This guide clarifies the filing process completely.
Step-by-Step: Filing Your Monthly eTIMS Return
Here's the exact process:
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Step 1: Access Your eTIMS Reports (From Your POS)
In your POS system: Reports → Monthly eTIMS Report → Select month → Download. The report shows: total invoices, total sales, total VAT, total amount including VAT.
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Step 2: Log Into iTax (https://itax.kra.go.ke)
Enter your KRA PIN and password. If you don't have an iTax account, create one.
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Step 3: Navigate to eTIMS Filing
Click "eTIMS" or "Returns" section. Click "File eTIMS Return". Select the month.
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Step 4: Enter Your Sales Information
From your eTIMS report, enter: total invoices issued, total sales (before VAT), total VAT, total including VAT.
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Step 5: Enter Any Adjustments
If you issued credit notes (refunds) or received advance credits, enter them.
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Step 6: Review Tax Calculation
KRA calculates: tax due = total VAT - advance payments - credits. Verify this matches your records.
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Step 7: Make Payment
If tax is due, pay via M-Pesa, bank transfer, or visit KRA office. Get receipt.
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Step 8: Submit Return
Once payment is confirmed, submit the return. KRA validates and sends confirmation email.
Five Common eTIMS Filing Mistakes (How to Avoid)
Mistake 1: Wrong sales total
You enter KES 500K but actual is KES 520K. KRA compares to invoices and flags discrepancy. Solution: Always use numbers directly from your eTIMS report.
Mistake 2: Forgetting refunds
You issued KES 50K in credits but don't deduct them. You overpay tax. Solution: Your eTIMS report should auto-deduct refunds. Verify before filing.
Mistake 3: Missing deadline
Deadline is 15th of following month. File on 20th. KES 50K/day penalty. Solution: Set phone reminder for 10th of every month.
Mistake 4: Paying wrong amount
You calculate tax yourself and pay differently than what iTax shows. Return doesn't balance. Solution: Let iTax calculate tax. Just enter sales numbers.
Mistake 5: Filing late without communication
You miss deadline without telling KRA. They assess penalties. Solution: If late, contact KRA BEFORE deadline and request extension.
A Shop Owner Files eTIMS Correctly
A shop owner was nervous about eTIMS filing. His POS system generated a report showing: KES 500K sales, KES 75K VAT collected. He logged into iTax, entered the numbers, and KRA calculated tax due as KES 15K (accounting for advance payments). He paid via M-Pesa. Filed successfully. Total time: 10 minutes.
The next month, he did it again. Same process. By month 3, filing was automatic. He realized: with good records (from his POS), eTIMS filing is trivially simple. The hard part is having accurate data. The system makes filing painless.
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 Automates eTIMS Filing
Veira automatically generates your monthly eTIMS reports. Every sale is recorded perfectly. Your report shows exact totals. Filing becomes a 5-minute task instead of an hour. No manual data entry. No mistakes. No stress.
Plus: Veira reminds you before the deadline. Veira generates the report automatically. Veira shows you the tax due before you file. You just enter numbers into iTax and pay. Done.
Frequently asked questions
When is the eTIMS filing deadline?
What happens if I miss the deadline?
Can I request a filing extension?
Do I file if I had zero sales?
Do I still file VAT returns if my sales already go through eTIMS?
Can I correct a wrong eTIMS invoice after filing?
Never miss an eTIMS deadline again. With Veira's automatic reporting and reminders, eTIMS filing takes 5 minutes. Your data is always accurate, your compliance always verified. Book a free Veira demo and make late-filing penalties a thing of the past.