eTIMS vs ETR (Electronic Tax Register): feature by feature
| eTIMS | ETR (Electronic Tax Register) | |
|---|---|---|
| Current KRA status | Active, mandatory and expanding | Being phased out, replaced by eTIMS |
| Hardware required | No, runs on phone/tablet/POS | Yes, dedicated ETR machine needed |
| Cost | Software subscription or free tier | Machine purchase KES 30,000+ |
| Invoice filing | Filed to KRA automatically | Filed to KRA from the machine |
| Offline capability | Queues and syncs on reconnect | Machine works offline, dials out to file |
| Integration with POS | Deep, API-level | Limited, machine-based |
| VAT and tax types | Handles all VAT types, zero-rated, exempt | Originally focused on VAT |
| Receipt format | Digital and printed with KRA control number | Printed receipt with ETR code |
How to choose
Choose eTIMS if
- You are setting up compliance for the first time (you should be on eTIMS)
- You want software that runs on your existing phone, tablet or POS
- You want to file automatically without a dedicated machine
Choose ETR (Electronic Tax Register) if
- You already have a working ETR machine and are not yet required to switch (check with KRA for your transition deadline)
More detail
ETR was the first generation of Kenya's electronic tax receipt system, built around a physical control unit. eTIMS is the second generation, built as software. KRA has been rolling out eTIMS since 2023 and is progressively requiring all VAT-registered businesses to migrate.
If you are buying into compliance today, the answer is eTIMS every time. The ETR machine is legacy infrastructure.
Free tools for this
Frequently asked questions
Do I still need an ETR machine if I have eTIMS?
No. eTIMS replaces the ETR machine. Once you are on eTIMS, you no longer need the physical device.
Is eTIMS free?
KRA provides a basic eTIMS option for low-volume businesses. POS-based eTIMS is part of the software subscription.
What is the difference between eTIMS and ETR?
ETR is the older hardware-based system. eTIMS is the current software-based system that sends invoices to KRA digitally.
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.