KRA eTIMS and ETR

eTIMS Lite vs Full eTIMS (VSCU/OSCU)

Updated June 2026

Verdict

eTIMS Lite is KRA's simplified option for small, low-volume taxpayers who issue a small number of invoices manually. Full eTIMS, integrated into a POS, is right for any business with a busy counter, multiple sales a day or the need for stock and M-Pesa in the same flow.

eTIMS Lite vs Full eTIMS (VSCU/OSCU): feature by feature

eTIMS LiteFull eTIMS (VSCU/OSCU)
Target userLow-volume, simple businessesAny size, integrated with POS
Volume handledLow, typically manual invoicingUnlimited, automated at every sale
CostFree (KRA-provided)Software subscription
IntegrationStandalone KRA appBuilt into POS or billing software
Speed at the counterSlower, manual entry each saleInstant, filed at point of sale
Stock trackingNoneYes, with a POS
M-Pesa reconciliationNoneYes, with a POS
Suitable for busy shopNoYes

How to choose

Choose eTIMS Lite if
  • You invoice only a handful of clients a month and have time to enter each manually
  • You are a freelancer, consultant or sole trader with simple invoicing needs
  • You want to start at zero cost while volumes are very low
Choose Full eTIMS (VSCU/OSCU) if
  • You serve customers at a counter and cannot slow the queue for manual invoice entry
  • You need stock, M-Pesa and sales reporting alongside compliance
  • Your daily sales volume makes manual eTIMS impractical

More detail

eTIMS Lite was designed for the very bottom of the market: a one-person business issuing a few invoices a week. It fulfils the legal requirement, but it is not a till.

As soon as a business has a counter, a cashier or more than a few sales a day, the manual process of eTIMS Lite becomes a bottleneck. A POS with eTIMS built in files every sale in the background with no extra steps.

Frequently asked questions

Is eTIMS Lite really free?
Yes, it is provided free by KRA. The trade-off is that it is manual and does not integrate with stock, M-Pesa or reporting.
Can I upgrade from eTIMS Lite to full eTIMS later?
Yes. You update your control unit selection on the KRA portal and switch to eTIMS-enabled POS software.

Veira combines POS, M-Pesa, KRA eTIMS and inventory in one app with a free terminal. Book a demo and see how it fits your trade.

Related questions

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Terms explained

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