What makes an eTIMS invoice valid
An eTIMS invoice is valid when it carries all the information KRA requires and has been transmitted and stamped with a control number. The control number and QR code are proof that KRA received and accepted the invoice; without them, you have a receipt, not a compliant tax invoice. Anyone can scan the QR code to verify the sale with KRA.
The required fields exist so KRA can see exactly what was sold, by whom, to whom, and at what tax. For business-to-business sales the buyer's PIN is required so the buyer can claim input VAT. For consumer sales the buyer PIN is generally not needed, but the rest of the fields still are.
Getting the fields and tax types right is what keeps invoices transmitting cleanly and your VAT return reconciling. A missing buyer PIN on a B2B invoice, or the wrong tax type, are the most common reasons an invoice is rejected or a return fails to match.
Mandatory fields on an eTIMS invoice
A compliant eTIMS invoice must show all of these.
- 1
Seller KRA PIN
Your business KRA PIN identifies you as the seller. It must match your registered details.
- 2
Unique invoice number
A sequential, unique number for the invoice, so each sale is individually identifiable.
- 3
Buyer PIN (for B2B)
For sales to another business, the buyer's KRA PIN is required so they can claim input VAT. For ordinary consumer sales it is generally not required.
- 4
Item details and item codes
Each item with its description, quantity, unit price and KRA item code, so KRA knows exactly what was sold.
- 5
Correct tax type and VAT amount
The right tax type per item (16% standard, zero-rated or exempt) and the VAT charged, shown clearly.
- 6
Date and time
The date and time of the sale, recorded as the transaction happens.
- 7
Control number and QR code
The unique control number KRA returns on transmission, plus a QR code anyone can scan to verify the invoice with KRA.
Common eTIMS invoice mistakes
Missing buyer PIN on a B2B sale
Selling to a business without capturing their PIN means they cannot claim input VAT and the invoice may be rejected. Always capture the buyer PIN for B2B.
Wrong tax type
Applying standard VAT to a zero-rated or exempt item, or vice versa, makes your VAT fail to reconcile. Set the correct tax type per item code.
No control number
A receipt without a KRA control number was not transmitted and is not a compliant tax invoice. Confirm the invoice actually reached KRA.
Editing a transmitted invoice
Never alter or delete an invoice after transmission. Correct it with a credit or debit note that references the original.
Inconsistent invoice numbering
Gaps or duplicates in invoice numbers raise audit questions. Let the system number invoices automatically.
A wholesaler fixes rejected B2B invoices
A wholesaler in Nairobi found some of its invoices to business customers were being rejected and the customers complained they could not claim input VAT.
The cause was simple: the buyer PIN was not being captured on B2B sales, and a few items had the wrong tax type. Once the system captured the buyer PIN and the codes were corrected, invoices transmitted cleanly and customers could claim their VAT.
The wholesaler's VAT return then reconciled with the eTIMS data, and the customer complaints stopped. The fix was entirely about getting the required fields right.
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 must an eTIMS invoice include?
Do I need the buyer's PIN on every invoice?
What is the control number on an eTIMS invoice?
Can I correct an eTIMS invoice after sending it?
Why is my eTIMS invoice being rejected?
Does the QR code matter?
A compliant eTIMS invoice is about getting every required field right: PINs, item codes, tax types, and the KRA control number and QR code. Veira applies them all automatically on every sale, so your invoices transmit cleanly and your VAT reconciles, from KES 2,999 a month. See how Veira handles eTIMS and book a free demo.