eTIMS

What is eTIMS Kenya: Complete Guide for Business Owners in 2026

K By Kev 15 June 2026 10 min read
Share
eTIMS guide

If you run a business in Kenya, you've probably heard about eTIMS. Maybe your accountant mentioned it. Maybe KRA sent you a letter. Or maybe you overheard traders comparing notes about compliance. This guide explains eTIMS from scratch, what it actually is, why KRA created it, who must comply, how it works in practice, and how Veira makes it effortless.

Key takeaways
  • eTIMS is mandatory for VAT-registered businesses and those earning over KES 5M annually
  • Every sale is transmitted to KRA in real-time with an automatic control number
  • Non-compliance results in KES 50,000/day in penalties, up to KES 5M total
  • Veira is a KRA-certified eTIMS integrator, compliance is automatic
On this page
  1. What eTIMS Stands For and Why It Matters
  2. The Five Steps That Happen Every Time You Make a Sale
  3. Three Common Misconceptions About eTIMS (Debunked)
  4. A Duka Owner in Nairobi Gets eTIMS Compliant
  5. How Veira Automates eTIMS Compliance Completely
  6. Frequently asked questions

What eTIMS Stands For and Why It Matters

eTIMS stands for Electronic Tax Invoice Management System. It's a system that Kenya's tax authority, the KRA, created to digitize how businesses record and report their sales. Before eTIMS, most Kenyan businesses were doing one of three things: using ETR (a hardware device), issuing paper receipts manually, or just relying on M-Pesa confirmations. The problem? KRA couldn't see real-time sales data.

eTIMS changed everything. When you ring up a sale with eTIMS, the invoice is transmitted to KRA's servers instantly. Not at the end of the day. Not during an audit. Instantly. KRA sees the transaction in real time. They see what was sold, how much it cost, and who the seller is. This real-time visibility is what distinguishes eTIMS from everything that came before it.

eTIMS changed everything. When you ring up a sale, KRA sees it instantly. No delays. No guessing. No penalties.
KRA Electronic Tax Invoice Management System

The Five Steps That Happen Every Time You Make a Sale

Here's exactly what happens when you ring up a sale using eTIMS:

  1. 1

    Customer Arrives and You Ring Up the Sale

    A customer walks into your shop and buys goods or services. You enter the details into your eTIMS system, could be a POS machine, a phone app, a tablet, or a dedicated terminal. You select the items, enter the quantity, and the system calculates the total including VAT.

  2. 2

    You Issue the Invoice

    You press "Complete Sale" or "Issue Invoice." Your system generates an invoice with the customer name, items sold, quantity, unit price, total amount, VAT, your business KRA PIN, and the date/time. All of this information is required by KRA.

  3. 3

    The Invoice is Encrypted and Transmitted to KRA

    Your eTIMS system encrypts the invoice and sends it to KRA's servers over the internet. This happens instantly if you have internet. If not, the system stores the invoice locally and transmits it when you reconnect.

  4. 4

    KRA Validates and Assigns a Control Number

    KRA's servers receive your invoice, validate it (checking format, math, your PIN validity), and if everything checks out, KRA sends back a control number. This is a unique identifier proving that KRA has received and accepted your invoice.

  5. 5

    You Print/Display the Receipt With the Control Number

    Your eTIMS system receives the control number from KRA and prints or displays the receipt. The receipt now shows all sale details plus the KRA-assigned control number and a QR code that anyone can scan to verify the sale with KRA.

Three Common Misconceptions About eTIMS (Debunked)

"eTIMS is only for big businesses"

False. eTIMS applies to small shops, salons, pharmacies, and any business with significant turnover. Small businesses benefit most because they can now prove their sales, making it easier to access loans and credit.

"I can just use M-Pesa and skip eTIMS"

False. An M-Pesa confirmation is not an eTIMS-compliant receipt. If KRA audits you and all they find is M-Pesa messages, that's not sufficient documentation. You need compliant eTIMS invoices.

"eTIMS is temporary; KRA will eventually drop it"

False. eTIMS is here permanently. It's central to how Kenya's government now tracks economic activity. It's not going anywhere, and compliance is only tightening.

A Duka Owner in Nairobi Gets eTIMS Compliant

Worked example

A small shop owner in Nairobi had been using manual receipts for years. One day, KRA sent a letter saying his business was non-compliant with eTIMS requirements. He didn't even know what eTIMS was. Panicked, he called his accountant.

His accountant explained eTIMS and recommended a POS system with eTIMS built-in. Within 24 hours, the shop owner had Veira installed. His first transaction the next morning was different: he rang up a sale, and instantly an eTIMS invoice was transmitted to KRA. Within seconds, he had a receipt with a KRA control number.

By the end of the month, he had issued 500 compliant eTIMS invoices. His monthly filing was automatic. No stress. No penalties. He realized he'd been paying extra for the privilege of being non-compliant. Now he's compliant AND saving time.

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 Automates eTIMS Compliance Completely

When you ring up a sale in Veira, here's what happens automatically: you select items and the customer pays via M-Pesa, card, or cash. Veira generates the eTIMS invoice in the background. The invoice is transmitted to KRA instantly. KRA validates it and sends back the control number. Your receipt prints with the control number and QR code. The sale is logged in your inventory, your sales dashboard, and your financial records. All in seconds. You don't think about eTIMS. Veira handles it completely.

Additional benefits: if your internet drops, Veira stores the transaction locally and syncs when you're back online, no lost sales. One Veira account serves your entire business with multiple tills and locations, all synced instantly. See your sales, tax liability, and eTIMS status on your phone anytime. By end of month, your tax filing is essentially done.

Frequently asked questions

Who must comply with eTIMS?
All VAT-registered businesses, all businesses with annual turnover above KES 5 million, and all retail/hospitality businesses must comply. Smaller businesses below KES 5 million are currently optional but expect this threshold to lower.
What are the penalties for not complying?
Non-compliance results in KES 50,000 per day in fines (up to KES 5 million), loss of VAT input claims, automatic audit flags, and potential business closure. KRA is actively enforcing these penalties.
How does eTIMS work when I make a sale?
Your eTIMS system creates an invoice, encrypts it, and transmits it to KRA instantly. KRA validates it, assigns a control number, and sends it back. Your receipt shows the control number and a QR code proving KRA has received the sale.
Is eTIMS expensive?
No. Standalone eTIMS software costs KES 1,500–5,000/month. A POS system with built-in eTIMS costs KES 2,999–9,999/month. These are investments that prevent massive fines for non-compliance.
What if my internet goes down?
Modern eTIMS solutions work offline. Transactions are stored locally and automatically transmitted to KRA when your internet comes back. No sales are lost.
Is Veira a certified eTIMS integrator?
Yes. Veira is listed on KRA's website as a certified eTIMS integrator. Businesses using Veira are automatically compliant without additional setup.

Your eTIMS implementation doesn't have to be complicated. Veira handles everything, compliance, invoicing, real-time reporting, M-Pesa integration, and inventory, all built in. No separate software to learn. No manual filing. Schedule a demo and see how Veira automates compliance for your business.

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

Terms explained

Keep reading

See all eTIMS guides

Veira for your business

Browse Veira by business type