How the rollout has been phased
Bringing an entire economy onto a new tax invoicing system at once would be unworkable, so KRA has rolled eTIMS out in phases, extending it to different taxpayer groups, sectors and transaction types over time. This phasing is why the rules and deadlines that apply can differ depending on who you are and when your group came into scope.
The important thing to understand is what phasing does and does not mean. It means KRA has staged onboarding to make it manageable; it does not mean that, until your phase, you can trade outside the system without cost. The income-validation effects, customers needing compliant invoices, expenses needing compliant support, apply broadly. So treat phasing as your cue to be ready, not to wait. Because the phases, groups and deadlines are specific and have moved, confirm the current position that applies to you with KRA.
Getting the basics right once means compliance runs quietly in the background of your business.
How to be ready whatever the phase
A practical path for a Kenyan business.
- 1
Find which phase applies to you
Confirm with KRA which taxpayer group and phase you fall into and what is currently required of you.
- 2
Do not wait for your phase to act
Because the cost of non-compliance accrues, get set up ahead of any deadline rather than waiting for it.
- 3
Get compliant now
Set up a compliant system and start issuing compliant invoices, so you are ready whatever the phase timing.
- 4
Confirm deadlines with KRA
Phases and deadlines have moved. Confirm the current dates that apply to you directly with KRA.
Common mistakes to avoid
Treating phasing as permission to wait
Phasing stages onboarding; it does not refund the cost of trading outside eTIMS in the meantime.
Assuming your phase from rumour
Which phase applies and its deadline are specific. Confirm with KRA rather than assuming from hearsay.
Leaving setup to the deadline
Getting ready takes a little time. Set up ahead of your phase rather than scrambling at the date.
A business gets ahead of its phase
A business in Nakuru heard its sector's eTIMS phase was some way off and planned to wait.
Realising the cost of non-compliance accrued regardless, and that customers already wanted compliant invoices, it set up a compliant system ahead of its phase.
When the deadline firmed up, the business was already compliant and had kept its customers, rather than scrambling at the date like those who waited.
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
How has eTIMS been rolled out in Kenya?
Does phasing mean I can wait until my phase?
Which eTIMS phase am I in?
How do I get ready before my phase?
Does Veira handle this for me?
Where do I confirm the current rules?
eTIMS rollout phases 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.