What makes a receipt a valid eTIMS receipt
An eTIMS receipt is the customer-facing proof of a compliant sale. It is produced after the invoice is transmitted to KRA and stamped with a control number. The defining features are the control number and the QR code: scan the QR code and you can confirm with KRA that the sale was recorded. A plain till slip or an M-Pesa confirmation has neither and is not a valid eTIMS receipt.
Customers, especially businesses claiming expenses or input VAT, increasingly check that the receipt they receive is genuinely eTIMS-compliant. Giving a customer a non-compliant receipt can cost you the sale or the relationship, and leaves you exposed in an audit.
The eTIMS receipt is the modern form of what people used to call the ETR receipt. The information is similar, but the eTIMS version is generated by software, transmitted in real time, and verifiable by QR code.
What a valid eTIMS receipt must show
Check a receipt against this list to confirm it is KRA-valid.
- 1
Seller KRA PIN
The seller's business KRA PIN, identifying who made the sale.
- 2
Items and quantities
The items sold with quantities and prices, so the receipt is a clear record of the transaction.
- 3
Total and VAT
The total amount and the VAT charged, shown clearly, with the correct tax treatment.
- 4
Date and time
When the sale happened.
- 5
KRA control number
The unique control number KRA returned on transmission, the single most important field, proving the sale reached KRA.
- 6
Scannable QR code
A QR code anyone can scan to verify the receipt with KRA. No QR code means no verifiable compliance.
- 7
Invoice number
A unique invoice number tying the receipt to its eTIMS invoice.
How to tell a receipt is (or is not) KRA-valid
No control number or QR code
If a receipt has no control number and no scannable QR code, it is not a compliant eTIMS receipt, however official it looks. This is the first thing to check.
An M-Pesa message is not a receipt
An M-Pesa confirmation proves payment, not a KRA-recorded sale. It is not an eTIMS receipt and cannot be used to claim input VAT.
Scan the QR to verify
To confirm a received receipt is genuine, scan the QR code; it should resolve to a KRA verification showing the sale. If it does not, the receipt is suspect.
Issuing the wrong receipt to a business buyer
A business buyer needs a compliant invoice with their PIN to claim input VAT. A consumer-style receipt without their PIN will not let them claim.
Correcting a wrong receipt
If you issued an incorrect receipt, do not just reprint; issue a credit note against the original invoice and a corrected one, so KRA's records stay consistent.
A buyer checks a receipt and a seller fixes its receipts
A company in Nairobi paying expenses noticed that some supplier receipts had no QR code and could not be verified with KRA, so they could not be claimed. The buyer started insisting on compliant eTIMS receipts.
One supplier, a small shop, realised its receipts were not transmitting to KRA, so they carried no control number. It moved to certified software, and from then on every receipt showed a control number and a scannable QR code.
The supplier kept the company's business because it could now issue verifiable, compliant receipts, and the buyer could claim its expenses. The QR code and control number were the whole difference.
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 a valid eTIMS receipt show?
How do I tell if a receipt is KRA-valid?
Is an M-Pesa confirmation an eTIMS receipt?
How is an eTIMS receipt different from an old ETR receipt?
What if I issued an incorrect receipt?
Do business customers need a special receipt?
A valid eTIMS receipt is defined by its KRA control number and scannable QR code, the proof that the sale reached the tax authority. Veira issues a fully compliant, verifiable receipt on every sale automatically, so your customers can always claim and you are always covered, from KES 2,999 a month. Book a free demo.