Why you correct rather than delete
Once an eTIMS invoice has been issued and transmitted, the compliant way to fix a mistake is not to make it disappear. KRA expects an auditable trail, so a wrong invoice is reversed with a credit note that references it, and a correct invoice is issued if the supply still stands. Quietly deleting records is what creates compliance problems, not solves them.
This applies whether the error is a wrong amount, a wrong buyer PIN, a wrong item or a cancelled sale. The credit note reverses the original cleanly, both parties' records and eTIMS stay aligned, and anyone reviewing the trail can see exactly what happened and why. Confirm the current correction and cancellation process with KRA, as the mechanics can 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.
How to correct a wrong eTIMS invoice
A practical path for a Kenyan business. Work through it in order.
- 1
Identify the wrong invoice
Find the transmitted invoice with the error and the exact problem: wrong amount, wrong PIN, wrong item or a cancelled sale.
- 2
Issue a credit note referencing it
Reverse the original with a credit note that references it, so the trail shows the original and its reversal clearly.
- 3
Issue a correct invoice if the supply stands
If the sale still happened but the details were wrong, issue a fresh correct invoice after the reversal.
- 4
Keep both documents on record
Retain the original, the credit note and any corrected invoice so the full trail is available if KRA reviews it.
- 5
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.
- 6
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
Trying to delete a transmitted invoice
Deleting records breaks the audit trail KRA expects. Reverse with a credit note instead, so the correction is visible and clean.
Reissuing without reversing the original
Just issuing a new invoice without a credit note double-counts the sale. Reverse first, then reissue.
Not referencing the original on the credit note
The credit note must reference the original invoice, or the reversal cannot be tied to what it corrects.
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.
A cashier fixes a wrong PIN
A cashier at a Nairobi hardware shop issued an eTIMS invoice to a business customer but entered the wrong buyer PIN, so the customer could not claim the cost. The temptation was to delete and redo it.
Instead, the shop issued a credit note referencing the original to reverse it, then issued a correct invoice with the right PIN. The customer could now claim, and the trail clearly showed the error and the fix.
The mistake was handled the way KRA expects, with a clean, visible correction rather than a deleted record that would raise questions in a review.
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
Can I delete an eTIMS invoice?
How do I cancel a wrong eTIMS invoice?
What if I entered the wrong buyer PIN?
Does correcting an invoice this way affect my returns?
Why not just issue a new invoice?
Does Veira handle this automatically?
How much does eTIMS-compliant software cost?
how to void an eTIMS invoice 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.