eTIMS

eTIMS Requirements in Kenya: What You Need to Comply

K By Kev 17 June 2026 9 min read
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eTIMS guide

eTIMS requirements come up the moment a business decides to get compliant, and the list is shorter than most owners fear. To issue valid electronic tax invoices in Kenya you need a small set of KRA details in order, a chosen invoicing method, and a few mandatory fields on every invoice. This guide lays out the full checklist, plus the requirements people overlook until KRA or a customer reminds them.

On this page
  1. The eTIMS requirements, grouped
  2. Meeting each requirement, step by step
  3. Requirements people overlook
  4. A requirements check for a new retailer
  5. How Veira covers the requirements for you
  6. Frequently asked questions

The eTIMS requirements, grouped

Think of eTIMS requirements in three buckets: who you are to KRA, how you will issue invoices, and what each invoice must contain. Get all three right and you are compliant. Miss one and either onboarding stalls or your invoices get rejected.

The good news is that none of this requires expensive hardware. The barrier dropped deliberately when KRA moved from TIMS to eTIMS, so a smartphone is enough for many businesses.

  • An active KRA PIN for the person or business issuing invoices.
  • Working iTax access, since eTIMS onboarding is tied to your iTax profile.
  • A current phone number and email on your KRA profile for verification codes.
  • A chosen invoicing method: eTIMS Lite, the portal, or an integrated POS.
  • Correct business details (name, branch, contact) that match iTax.
  • On each invoice: seller and buyer details, item lines, VAT where applicable, totals, a control number and a QR code.

Meeting each requirement, step by step

Work through these and you will have everything eTIMS asks for.

  1. 1

    Confirm your KRA PIN is active

    Log in to iTax and check your PIN is valid and your obligations are current. A dormant or restricted PIN blocks onboarding.

  2. 2

    Update your contact details

    Make sure the phone and email on your KRA profile are ones you actually use, because verification codes go there during onboarding and login.

  3. 3

    Decide your invoicing method

    Match the method to your volume: eTIMS Lite for occasional invoices, the portal for low volume, an integrated POS for any real counter activity.

  4. 4

    Prepare your business details

    Have your trading name, branch and contacts ready exactly as iTax shows them, so onboarding does not fail verification.

  5. 5

    Know your VAT position

    Decide whether you are VAT registered, because that determines whether invoices carry VAT lines and at what rate.

  6. 6

    Set up buyer details capture

    For business customers you must capture their KRA PIN. Make sure your method lets you add it to the invoice.

  7. 7

    Test a compliant invoice

    Issue a small test invoice and confirm it returns a control number and QR code. That proves every requirement is genuinely met.

Requirements people overlook

An outdated profile contact

If the verification code goes to a dead number, you cannot onboard or log in. This is the single most common blocker, and it is invisible until you try.

Forgetting the buyer PIN requirement

Business-to-business invoices need the buyer’s KRA PIN. Without it your customer cannot claim the cost and will demand a corrected invoice.

Choosing a method that cannot scale

Manual entry meets the requirements on paper but fails in practice at a busy counter. The right method is part of the requirement.

Ignoring supplier invoices

Your own compliance is only half of it. To keep your expenses deductible you also require compliant invoices from the businesses you buy from.

Assuming registration equals compliance

Holding an eTIMS account is not a requirement met; issuing compliant invoices for actual sales is. Always finish with a test invoice.

A requirements check for a new retailer

Worked example

A new VAT-registered shop runs the checklist. KRA PIN active, yes. iTax contact details updated, yes. Method chosen, an integrated POS because the shop expects 200 sales a day. Business details match iTax, yes. VAT position clear at 16 percent on standard-rated goods.

The owner issues a test sale of KES 1,160 inclusive of VAT. The POS shows KES 160 VAT inside the total, signs the invoice, and returns a control number and QR code. Every requirement is now demonstrably met, and the shop is ready to trade compliantly from its first real customer.

The whole exercise took under an hour. The only delay was updating an old phone number on iTax, which is exactly the requirement most businesses forget until it stops them.

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 covers the requirements for you

Veira handles the invoice-level requirements automatically: every sale produces a compliant invoice with the right VAT, a control number and a QR code, and supports capturing a buyer PIN for business customers. You do not have to remember the mandatory fields because the till enforces them.

It runs on the phone you already own plus a free handheld terminal, so the no-expensive-hardware promise of eTIMS holds in practice. The only requirements left to you are the KRA-profile basics, which are a one-time setup.

Frequently asked questions

What do I need to register for eTIMS?
An active KRA PIN, working iTax access, a current phone and email on your KRA profile, and a chosen invoicing method. Business details must match iTax.
Do I need special hardware for eTIMS?
No. eTIMS uses software control units, so a smartphone is enough for many businesses. There is no mandatory hardware box.
Is VAT registration an eTIMS requirement?
No. Non-VAT taxpayers also issue compliant invoices, simply without VAT lines. VAT registration only changes how invoices are calculated.
What must every eTIMS invoice contain?
Seller and buyer details, item descriptions, VAT where applicable, totals, a unique control number and a scannable QR code generated at signing.
Do I need the buyer’s KRA PIN?
For business-to-business sales, yes, so the buyer can claim the cost. For ordinary consumers a simplified invoice is acceptable.
How do I confirm I meet all the requirements?
Issue a test invoice. If it returns a control number and QR code, every requirement is met. The eTIMS readiness checker also lists anything outstanding.

The eTIMS requirements come down to a tidy KRA profile, the right invoicing method, and a handful of mandatory fields on every invoice. Sort the profile once, let a capable system enforce the invoice fields, and you are compliant. Run the readiness checker to confirm your list, or book a free demo and let the till meet the invoice requirements automatically.

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

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