eTIMS

eTIMS Grace Period in Kenya: What to Know (2026)

K By Kev 23 June 2026 8 min read
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eTIMS guide

eTIMS grace period is something every Kenyan business needs to get right under KRA's eTIMS rules. KRA has phased eTIMS in with transition periods, but a grace period is not a reason to delay. Whatever the current position, every uncompliant sale is unrecorded income and a customer who cannot claim, so the practical answer is to get compliant now. Confirm current deadlines with KRA. This guide explains what it means in practice, the exact steps, the mistakes that cost owners money, and how Veira handles it automatically. Rules and rates change, so treat this as a practical map and confirm the current detail with KRA at kra.go.ke.

Key takeaways
  • A grace period is transition time to get set up, not a reason to keep trading outside eTIMS
  • The cost of non-compliance accrues during the wait: unrecorded sales, lost claims, disallowed expenses
  • eTIMS timelines have shifted, so confirm the current position with KRA
  • Use any transition time to set up and start issuing compliant invoices now
On this page
  1. What a grace period does and does not give you
  2. What to do now, whatever the deadline
  3. Common mistakes to avoid
  4. Two businesses, two outcomes
  5. How Veira handles this for you
  6. Frequently asked questions

What a grace period does and does not give you

As eTIMS has rolled out, KRA has used phased timelines and transition periods for different taxpayer groups. Owners often ask about a grace period hoping it means they can wait. It is better understood as transition time to get set up, not a reason to keep trading outside the system.

The reason waiting is risky is that the cost of non-compliance accrues regardless of any grace period. During the wait, your sales are not recorded the way KRA expects, your business customers cannot claim what they spend with you, and your own expenses can be disallowed without compliant supplier invoices. A grace period does not refund those costs. Confirm the current deadlines and transition rules with KRA, as they change.

Get this right and it runs quietly in the background of your business. Get it wrong and you risk rejected invoices, disallowed expenses for your customers, and exposure during a KRA review under the Tax Procedures Act. Confirm the current rules and any penalty amounts with KRA, as they change.

Compliance is not extra admin if the system does it for you on every transaction.

What to do now, whatever the deadline

A practical path for a Kenyan business. Work through it in order.

  1. 1

    Confirm the current position with KRA

    Check the current eTIMS timeline and any transition rules for your taxpayer group directly with KRA, rather than relying on dates that may have moved.

  2. 2

    Get set up during the transition, not after

    Use any transition time to load your products with the right tax treatment and switch to a compliant system, so you are ready before the line is firm.

  3. 3

    Start issuing compliant invoices now

    Begin recording every sale through compliant eTIMS invoices straight away, so you stop accruing the cost of non-compliance.

  4. 4

    Keep reconciled records

    Reconcile what you issue and receive as you go, so any reporting and filing summarise records you already hold rather than a month-end reconstruction. KRA can review records going back several years.

  5. 5

    Confirm the current rules with KRA

    Rates, thresholds, exemptions and deadlines change. Before relying on a specific figure, confirm the current position at kra.go.ke or with your tax adviser.

Common mistakes to avoid

Treating a grace period as permission to wait

It is transition time to get set up, not a reason to keep trading outside eTIMS. The cost of non-compliance accrues anyway.

Relying on dates that may have moved

eTIMS timelines have shifted during the rollout. Confirm the current position with KRA rather than an old article.

Leaving setup to the last day

Loading products and switching systems takes a little time. Doing it under deadline pressure invites errors.

Waiting for a deadline before getting compliant

Every uncompliant transaction is a gap you have to explain later. Getting compliant now is cheaper than catching up under pressure.

Relying on a system that cannot work offline

Connectivity is not guaranteed everywhere in Kenya. Use a system that records offline and transmits to KRA when the connection returns, so you never fall out of compliance during an outage.

Two businesses, two outcomes

Worked example

Two shops in the same Nairobi market heard about an eTIMS transition period. One treated it as permission to wait and kept issuing handwritten receipts. The other used the time to set up a compliant system and started issuing compliant invoices straight away.

When the position firmed up, the second shop was already compliant, had kept its corporate customers, and its expenses held up at tax time. The first shop was scrambling to set up under pressure, had lost some business customers, and had a backlog to explain.

The grace period did not change the destination; it only changed who arrived prepared. Confirm the current deadlines with KRA and use any transition time to get ready.

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 handles this for you

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 for business customers, 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

Is there an eTIMS grace period in Kenya?
KRA has used phased timelines and transition periods during the rollout, but these change and differ by taxpayer group. Confirm the current position directly with KRA, and treat any transition time as time to get set up, not a reason to wait.
Can I wait for the grace period to end before complying?
It is risky. During the wait your sales are unrecorded, customers cannot claim, and expenses can be disallowed. The cost of non-compliance accrues regardless of any grace period, so getting compliant now is cheaper.
What should I do during a transition period?
Use it to set up: confirm your registration, load your products with the right tax treatment, switch to a compliant system, and start issuing compliant invoices, so you are ready before the deadline firms up.
Where do I find the current eTIMS deadlines?
Confirm current deadlines and transition rules directly with KRA at kra.go.ke, as they have changed during the rollout and differ by taxpayer group.
How long does it take to get compliant?
With a compliant system like Veira, a small business can typically be issuing compliant invoices within a weekend, so you do not need a long runway.
Does Veira handle this automatically?
Yes. Veira issues compliant KRA eTIMS invoices on every sale, applies the correct tax treatment, keeps records reconciled and ready for filing, and works offline, so compliance happens as you trade rather than as separate paperwork.
How much does eTIMS-compliant software cost?
KRA does not charge for eTIMS itself; the cost is the software you use to issue and transmit invoices. Veira starts at KES 2,999 a month, includes a free terminal, and has a 30-day money-back guarantee.

eTIMS grace period comes down to recording the right thing, the right way, through a compliant system, and Veira does exactly that without extra work. See how Veira works, or book a free demo. Always confirm current KRA rules and rates at kra.go.ke, as they can change.

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

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