How eTIMS applies to a partnership
A partnership is a business in its own right for tax purposes, with its own KRA PIN, and eTIMS applies to it as it does to other businesses: the partnership issues compliant eTIMS invoices for its supplies, under the partnership PIN, recording the firm's income. Whether it issues VAT or non-VAT invoices depends on the partnership's registration status.
The point that catches some partnerships out is the separation between the firm and the partners. The partnership records and reports its income through eTIMS and its returns, distinct from the partners' personal tax positions. So the discipline is to run the partnership's invoicing and records under the partnership's PIN, keep them clean, and let each partner handle their own position from the partnership's results. Confirm the exact registration and filing obligations for your partnership with KRA.
Getting the basics right once means compliance runs quietly in the background of your business.
How to keep a partnership compliant
A practical path for a Kenyan business.
- 1
Confirm the partnership PIN and status
Ensure the partnership has an active KRA PIN and the correct registration, since these determine the invoices it issues.
- 2
Issue invoices under the partnership PIN
Record the firm's supplies through compliant eTIMS invoices under the partnership's PIN, not a partner's personal PIN.
- 3
Keep the partnership's records
Maintain the partnership's sales and purchase records, reconciled, for its returns.
- 4
Separate firm and partner positions
Keep the partnership's records distinct from the partners' personal tax, and confirm each obligation with KRA.
Common mistakes to avoid
Invoicing under a partner's personal PIN
The firm's supplies are recorded under the partnership PIN, not a partner's personal one. Use the right PIN.
Mixing firm and personal records
Keep the partnership's records separate from the partners' personal positions so each is clean.
Assuming a partnership is exempt
A partnership is a business and records income through eTIMS like any other. Confirm its obligations with KRA.
A partnership tidies its invoicing
A two-partner firm in Nairobi had been invoicing some work under one partner's personal PIN and some under the firm's, which muddled the records.
They moved all the firm's invoicing onto the partnership PIN through a compliant system, kept the partnership's records reconciled, and let each partner handle their own position from the results.
The partnership's income was now recorded cleanly under its own PIN, separate from the partners personally, and its returns were straightforward.
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 simple
Veira is built for Kenyan businesses. It issues compliant KRA eTIMS invoices automatically on every sale, applies the right tax treatment per item, captures the buyer KRA PIN, keeps your records reconciled and ready for filing, and reconciles M-Pesa and Pochi payments to each sale.
It runs on a free handheld terminal or the phone you already own, keeps working offline, and runs from KES 2,999 a month with a free terminal and a 30-day money-back guarantee. See how Veira works, or book a free demo.
Frequently asked questions
Does a partnership need eTIMS?
Which PIN does a partnership invoice under?
Are the partnership and the partners taxed separately?
Does a partnership below the VAT threshold still need eTIMS?
Does Veira handle this for me?
Where do I confirm the current rules?
eTIMS for partnerships is straightforward once you know the essentials, and with a compliant system like Veira the day-to-day part is handled for you. See how Veira works, or book a free demo. Always confirm current KRA rules and rates at kra.go.ke, as they can change.