What every compliant eTIMS invoice must include
A compliant eTIMS invoice is more than a price and a total. It carries specific fields that let KRA and your buyer verify it. Miss any of these and the invoice may be rejected, which means your buyer cannot claim the cost and your sale record is incomplete.
The two elements that separate a real eTIMS invoice from an ordinary receipt are the control unit number and the QR code. These are generated when the invoice is signed, and they are what make the document verifiable.
- Your business name and KRA PIN as the seller.
- The buyer’s details, including their KRA PIN for business-to-business sales.
- A clear description of each item or service, with quantity and unit price.
- The VAT treatment per line where you are VAT registered, and the VAT amount.
- The invoice total, the date and time, and a unique invoice number.
- The control unit number and a scannable QR code generated at signing.
How to generate an eTIMS invoice
The steps are the same in principle whether you type it on the portal or ring it up on a POS; the POS simply does most of them for you.
- 1
Capture the sale
Record what is being sold: each item or service, the quantity and the unit price. On a POS you scan or tap items; on the portal you type them.
- 2
Add the buyer details
For a business buyer, include their KRA PIN so they can claim the cost. For a walk-in consumer, a simplified invoice is acceptable.
- 3
Apply VAT correctly
If you are VAT registered, mark each line’s VAT treatment. Standard-rated lines carry 16 percent; zero-rated and exempt lines are handled differently.
- 4
Confirm the totals
Check the subtotal, the VAT amount and the grand total. Use the VAT calculator to confirm the VAT inside a tax-inclusive figure if you are unsure.
- 5
Sign and transmit
Submit the invoice so the control unit signs it, generates the control number and QR code, and transmits the data to KRA.
- 6
Issue it to the buyer
Print or send the compliant invoice. The buyer now has a document they can verify and use for their own records.
- 7
Keep the record
Your system stores the invoice so it feeds your VAT return and is available if KRA ever asks. With a POS this is automatic.
Invoice mistakes that get costs disallowed
Leaving off the buyer’s KRA PIN on B2B sales
A business buyer needs their PIN on the invoice to claim the cost. Omit it and they will come back for a corrected invoice, or lose the deduction.
Calculating VAT on the wrong base
Confusing VAT-inclusive and VAT-exclusive figures throws off the whole invoice. Decide which your price is and calculate accordingly.
Issuing a plain receipt and calling it an invoice
Without the control number and QR code it is not a compliant eTIMS invoice, no matter how detailed it looks.
Editing an invoice after it is transmitted
You cannot quietly change a transmitted invoice. Use a credit note to correct or cancel it, so the record stays clean.
Forgetting zero-rated and exempt rules
Treating an exempt item as standard-rated overcharges VAT and creates reconciliation problems. Know your product’s VAT status.
A full worked example: an electronics sale
A VAT-registered electronics shop sells a router to a company. The shop’s price is KES 9,280 inclusive of VAT. To build the compliant invoice, the system splits this into the taxable value and the VAT. At 16 percent, the VAT inside KES 9,280 is KES 1,280, leaving a taxable value of KES 8,000.
The invoice shows the shop’s name and PIN, the buyer company’s name and PIN, one line for the router with quantity one at KES 8,000, VAT of KES 1,280, and a total of KES 9,280. When the shop submits it, the control unit signs it, adds a control number and QR code, and transmits it to KRA. The company can now claim the KES 1,280 input VAT and the KES 8,000 cost.
If the shop had instead handed over a plain till slip without the PIN, control number and QR code, the company would have nothing to claim and would demand a proper invoice. You can confirm any VAT split like this one in seconds with the VAT calculator before you issue.
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.
Generating invoices the easy way
On Veira, generating a compliant invoice is just taking payment. You ring up the items, the system applies the correct VAT, signs the invoice, prints the QR code and transmits to KRA, all in the same tap. The control number appears without you thinking about it.
Need to correct a sale? Veira issues credit notes the compliant way, so your records stay clean. And because it works offline, you can generate valid invoices even when the line drops, with everything syncing on reconnect.
Frequently asked questions
What makes an eTIMS invoice valid?
Do I need the buyer’s KRA PIN on every invoice?
How do I correct an eTIMS invoice?
How is VAT shown on the invoice?
Can I generate an invoice offline?
What about zero-rated or exempt items?
Generating a compliant eTIMS invoice comes down to capturing the sale accurately, applying VAT correctly, and letting the system sign and transmit it with a control number and QR code. Do that every time and your sales record stays clean and your buyers stay happy. Book a free demo to make every invoice automatic, or confirm your VAT splits with the free VAT calculator first.