KRA eTIMS and ETR

OSCU (Online Control Unit) vs VSCU (Virtual Control Unit)

Updated June 2026

Verdict

VSCU is the right choice for most businesses using POS or billing software: it runs in the cloud and needs no extra hardware. OSCU is the physical device route, suited to businesses that want a standalone unit separate from their software.

OSCU (Online Control Unit) vs VSCU (Virtual Control Unit): feature by feature

OSCU (Online Control Unit)VSCU (Virtual Control Unit)
TypePhysical device (hardware)Cloud software (no device)
Best forBusinesses wanting hardware separationBusinesses using POS or billing software
CostDevice purchase requiredSoftware subscription only
IntegrationConnects to POS via serial/IPAPI integration, fully embedded
Offline behaviourDevice stores and transmitsSoftware queues and syncs
PortabilityFixed at the till pointAny device, anywhere
MaintenancePhysical device servicingSoftware updates only

How to choose

Choose OSCU (Online Control Unit) if
  • Your business prefers a dedicated physical control unit that is separate from your POS software
  • Your KRA sector guidance specifically recommends OSCU
Choose VSCU (Virtual Control Unit) if
  • You are using a POS or billing software that has eTIMS VSCU built in (this is most modern setups)
  • You want to avoid buying additional hardware
  • You sell from multiple devices or locations

More detail

The distinction matters at onboarding. KRA asks you to select your control unit type during eTIMS registration. Most modern POS software, including Veira, uses VSCU because it embeds into the billing flow with no separate device.

If your software provider is guiding your onboarding, follow their recommendation, as it will match how the software is built.

Frequently asked questions

Which is better, OSCU or VSCU?
VSCU is better for most businesses using POS software because it is built in, needs no extra hardware and works across multiple devices.
Can I change from OSCU to VSCU?
Yes, but it requires an update to your KRA eTIMS registration. Do it with your software provider or a tax advisor.

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.

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Terms explained

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