What is eTIMS in Kenya?
The full definition: what KRA's electronic Tax Invoice Management System is, why it exists, and what it replaced.
Read guide
How it works
eTIMS in four steps
eTIMS is KRA’s electronic Tax Invoice Management System. Stripped of the acronyms, it asks one thing of you: that every sale you make produces an invoice KRA has seen. How that happens depends on which channel you register on, and that choice is most of the decision.
- 1
Register, and pick your channel
Log in at etims.kra.go.ke with your KRA PIN and choose how you will issue invoices: eTIMS Lite for a small service business, the Client desktop app, VSCU to connect accounting software you already run, or OSCU through a certified POS integrator. Most small businesses are approved within a few days.
- 2
Issue the invoice at the point of sale
Every sale has to produce a compliant invoice carrying your details, the items and their tax rates, the buyer PIN where it applies, and a QR code. The rate is per item, not per invoice, which is what makes a mixed-rate shop harder than it looks.
- 3
It is signed and transmitted to KRA
The invoice is signed and sent to KRA. On an OSCU integration this happens inside the sale itself, so there is no second system to remember and no end-of-day reconciliation to forget.
- 4
Your returns are checked against it
From January 2026 KRA validates declared income and expenses directly against eTIMS data when assessing returns. Your filing is no longer a separate exercise from your till: mismatches and missing invoices are flagged against what was transmitted.
The channel is the part people get wrong. eTIMS Lite is built for a small service business issuing a handful of invoices; it does not cope with a shop ringing up hundreds of mixed-rate items a day. Read what eTIMS is, and the four channels before you register, because moving later means redoing the setup.
What it costs to get wrong
Non-compliance is not a filing problem. It is a cash problem.
The penalty is the part everyone quotes, and it is the smallest of the three. The other two are quieter, arrive later, and cost more.
KES 1M
Per non-compliant invoice
Up to KES 1 million or 10% of the tax involved, whichever is higher, per occurrence. Across a busy season, repeated gaps compound rather than cap.
Non-deductible
Expenses without a compliant invoice
Since 1 January 2024, under the Finance Act 2023, an expense is only deductible against income tax if it is backed by a compliant eTIMS invoice from the supplier. A supplier who is not on eTIMS costs you the deduction.
No TCC
Tax Compliance Certificate withheld
The Tax Compliance Certificate now requires eTIMS registration. No TCC means tenders you cannot bid for, contracts you cannot sign, and problems with banks and licensing -- the cost that arrives when you need the certificate, not when you skipped the invoice.
The second one is worth re-reading, because it is the one that catches compliant businesses. If your supplier is not on eTIMS, your expense stops being deductible. Your compliance depends on theirs.
Which channel
Three questions, and you know where to register
Changing channel after you are set up is a hassle, so it is worth two minutes now.
Answer the three above and the channel appears here.
With Veira
What changes when eTIMS happens inside the sale
Most eTIMS setups bolt a second system onto how you already work, and the gaps appear in the gap between the two. On an OSCU integration the invoice is part of ringing up the sale, so there is no second place for it to go wrong.
No second app to remember
The invoice is generated by the same till that rings up the sale, so there is no separate eTIMS tool anybody has to remember to open, and no end-of-day reconciliation between two systems.
It keeps working without a connection
Each sale is signed locally at the moment it happens and queued, then transmitted when the connection returns. You keep selling and you keep the audit trail, which the Lite app cannot promise.
The buyer PIN is captured at the counter
A missing or wrong buyer PIN costs your customer their deduction and forces a reissue. Capturing it as part of the sale is the difference between catching it at the counter and chasing it next month.
The audit trail builds itself
Every sale, void and discount is recorded against the staff member who made it, so what you declare reconciles to what was transmitted without anyone assembling it by hand.
eTIMS Basics
Start here
What eTIMS is, who must comply, when KRA enforces, and what non-compliance actually costs.
Who needs to comply with eTIMS in Kenya?
A clear list of who is in scope: VAT and non-VAT, sole proprietors, partnerships, companies, NGOs and informal traders.
Read guide
eTIMS deadlines and KRA enforcement timeline (2024–2026)
The full rollout timeline, every deadline that has passed, and what KRA is enforcing now.
Read guide
eTIMS penalties in Kenya: what non-compliance really costs
The KES 1M penalty, lost deductions, TCC blocks, and audit risk. What non-compliance actually costs.
Read guide
Step-by-step guides
How-to guides
Register, set up on a phone, issue an invoice, and handle offline operation.
How to register for eTIMS in Kenya: step-by-step
iTax onboarding, channel selection, the documents you need, and the errors that derail most registrations.
Read guide
How to use eTIMS on your phone (eTIMS Lite, Android and iOS)
Install eTIMS Lite, log in with your PIN, and issue your first invoice. Plus: when the phone app is the right tool and when it is not.
Read guide
How to issue a KRA-compliant eTIMS invoice
Mandatory fields, B2C vs B2B differences, and the format KRA accepts.
Read guide
eTIMS offline: what happens when the internet drops
How eTIMS handles connectivity loss, what KRA accepts, and how an offline-first POS keeps you compliant.
Read guide
eTIMS for your business
eTIMS by business type
Sector-specific compliance: what eTIMS actually looks like in your trade.
eTIMS for restaurants in Kenya
High-volume tables, M-Pesa, split bills, and takeaway orders.
Read guide
eTIMS for pharmacies in Kenya
VAT-exempt vs taxable medicines, prescription vs OTC, insurance billing, high SKU counts.
Read guide
eTIMS for supermarkets in Kenya
Mixed VAT rates, high transaction volume, barcode scanning, multi-cashier setups.
Read guide
eTIMS for hardware shops in Kenya
Contractor B2B sales, bulk and credit, LPO invoicing, varying tax rates.
Read guide
eTIMS for wholesale traders in Kenya
Eastleigh and Gikomba context, buyer-initiated invoicing, large B2B volumes.
Read guide
eTIMS for salons in Kenya
Service-only sales, cash and M-Pesa, eTIMS Lite suitability, walk-in clients.
Read guide
eTIMS for boutiques in Kenya
Mixed retail and service, Instagram orders, M-Pesa Pochi, and inventory.
Read guide
eTIMS for petrol stations in Kenya: forecourt, PIN and offline
KRA's Fuel Station System, PIN capture at the pump, offline sales and reconciliation.
Read guide
eTIMS for agrovets in Kenya
Zero-rated and exempt inputs versus taxable goods, farmer credit, and seasonal stock.
Read guide
eTIMS for electronics shops in Kenya
Standard-rated gadgets, warranties, trade-ins, and high-value sales with a buyer PIN.
Read guide
eTIMS for butcheries in Kenya
Raw versus processed meat, weight-based pricing, the VAT threshold, and non-VAT invoices.
Read guide
eTIMS for mitumba sellers in Kenya
eTIMS below the VAT threshold, bale-based stock, market sales, and non-VAT invoices.
Read guide
For accountants and finance
Advanced and professional
Written for accountants and bookkeepers: audit, reconciliation, and managing client compliance.
eTIMS for accountants in Kenya
How accountants audit, onboard and manage client eTIMS compliance, plus the professional liability angle.
Read guide
eTIMS and VAT reconciliation in Kenya
How KRA auto-fills VAT returns from eTIMS, the common mismatches, and how to reconcile cleanly.
Read guide
eTIMS audit trail in Kenya: what KRA sees and how to prepare
What KRA sees in your eTIMS data, how to prepare for an audit, and immutable invoice storage.
Read guide
eTIMS bookkeeping in Kenya
How eTIMS data integrates with bookkeeping, expense requirements and reconciliation.
Read guide
Free tool
Free eTIMS compliance checker
Eight questions, instant score, a list of what to fix. No signup.
Frequently asked questions about eTIMS
What is eTIMS in Kenya?
eTIMS (electronic Tax Invoice Management System) is KRA's platform for issuing and transmitting tax invoices in real time. It replaced the older TIMS / ETR hardware regime, and every person carrying on business in Kenya is required to use it under Legal Notice No. 64 of 2024.
Who needs to register for eTIMS?
Every person carrying on business in Kenya, not only VAT-registered taxpayers. Sole proprietors, partnerships, companies, NGOs and informal traders are all in scope, with a narrow list of exempt supplies in the regulations. Small suppliers below KES 5 million turnover can be invoiced by their buyers under the buyer-initiated invoicing mechanism.
What are the penalties for not complying with eTIMS?
The penalty for issuing a non-compliant invoice runs up to KES 1 million or 10% of the tax involved per occurrence, whichever is higher. On top of that, expenses paid without an eTIMS invoice are non-deductible against income tax, and the Tax Compliance Certificate now requires eTIMS registration.
How do I register for eTIMS?
Log in to the eTIMS portal at etims.kra.go.ke with your KRA PIN, choose your channel (Lite for tiny services, Client for desktop, VSCU for your own accounting software, or OSCU through a certified POS integrator), upload your documents, and wait for KRA approval. Most small businesses are live within a few days.
Does eTIMS work offline?
Yes, for the eTIMS Client desktop app and OSCU integrations like Veira. Invoices are signed locally at the moment of sale and queued, then transmitted to KRA the moment connectivity is back. The eTIMS Lite phone app is more dependent on a live connection.
Do I need eTIMS if I am not VAT-registered?
Yes. eTIMS is not only for VAT. Every person carrying on business in Kenya is in scope, and a business below the KES 5 million VAT registration threshold issues non-VAT eTIMS invoices rather than being exempt. It also matters commercially: your customers need a compliant invoice from you to deduct what they paid you.
What is the difference between OSCU, VSCU and eTIMS Lite?
They are different ways of getting an invoice to KRA. eTIMS Lite is a phone app for small service businesses issuing a few invoices. The Client is a desktop app. VSCU is a software-to-software integration for accounting platforms you already run. OSCU is a real-time integration used by point-of-sale systems and certified integrators, where the till signs and transmits each sale as it is rung up. A shop with real sales volume wants OSCU; Lite will not keep up with it.
Is it too late to register for eTIMS?
No, and waiting makes it worse rather than safer. Every day trading outside eTIMS adds untransmitted sales that cannot be retroactively fixed without exposure. Registering now stops the problem growing; it does not erase what came before, which is a separate conversation to have with your accountant.
What happens if the internet goes down in the middle of a sale?
On an OSCU integration like Veira, nothing stops. The invoice is signed locally at the moment of sale and queued, and transmits automatically when the connection returns. You keep selling and you keep the audit trail. This is the single biggest practical difference between an integrated till and the Lite app in a market town.
Do I need the buyer’s KRA PIN on every invoice?
Not on every invoice, but you need it whenever the buyer intends to claim the expense, which in practice means business and B2B sales. A missing or wrong buyer PIN is one of the most common errors: it costs the buyer their deduction and forces you to reissue, so it is worth capturing at the counter rather than chasing afterwards.
Can I correct or cancel an invoice after it has been transmitted?
You do not delete it. The correction is a credit note, transmitted through eTIMS the same way the invoice was. Credit notes that never get processed through eTIMS are a recurring source of mismatch at reconciliation, because the books show a correction KRA never saw.
What does a KRA auditor actually look at?
Whether the invoices you transmitted match the business you appear to be running. The usual flags are tax rates that do not match the products sold, credit notes that were never processed through eTIMS, and declared figures that do not reconcile to what was transmitted. A clean product file with the right rate per item prevents most of it at source.
Does eTIMS replace my POS or accounting system?
No. eTIMS is the invoicing and transmission requirement, not a system for running your business. You either bolt a separate eTIMS tool onto how you already work, or use a till that handles it inside the sale. Veira is the second kind, which is why there is no second app to remember.
How does Veira handle eTIMS?
Veira is a KRA-certified eTIMS integrator running on OSCU. Every sale rung up on Veira is signed and transmitted to KRA in real time, including the buyer PIN when you capture it, and it keeps working offline with the queue transmitting on reconnection. There is no separate app and no daily reconciliation step.
eTIMS at a fuel station
A station's eTIMS problem is mostly a fleet problem. Walk-in motorists rarely ask for an invoice; the corporate and fleet accounts filling up on credit need one for every purchase, with their KRA PIN on it, or they cannot claim. Doing that in a book at month-end is where the gaps appear. Veira issues the invoice at the point of sale instead, on the same till that rings up the shop. See how Veira works for fuel stations, or read the eTIMS basics first.
The eTIMS reference site
We publish etims.online, a reference site about eTIMS itself rather than about Veira. It goes deeper on the regulation than this hub does, and it sells nothing.
etims.online
eTIMS, explained
What the system is, who it binds and what it actually requires.
Open
etims.online
By business type
How compliance looks in a specific trade rather than in general.
Open
etims.online
By county
All 47 counties and the trading centres within them.
Open
etims.online
Questions
Direct answers to the questions businesses actually ask about eTIMS.
Open
etims.online
Guides
Step-by-step walkthroughs of registration, invoicing and filing.
Open
etims.online
Glossary
The vocabulary KRA uses, defined in plain language.
Open
etims.online
Tools
Calculators and checkers for eTIMS and KRA obligations.
Open
etims.online
By town
Trading centres and the businesses that file from them.
Open
etims.online
Research
Original analysis of how eTIMS is landing in practice.
Open
etims.online
Sources and editorial policy
Where the material comes from and how it is corrected.
Open
More from Veira around the web
Longer reads and updates we publish on dev.to and LinkedIn, covering eTIMS, POS and M-Pesa for Kenyan businesses.
dev.to
eTIMS Kenya: the complete 2026 guide for business owners, and why your POS is the key
Read on dev.to
dev.to
eTIMS explained for Kenyan businesses, and how Veira helps track daily operations
Read on dev.to
dev.to
The complete guide to POS systems for small businesses in Kenya
Read on dev.to
dev.to
Why a POS system with M-Pesa integration is a must for Kenyan businesses in 2026
Read on dev.to
dev.to
Pesapal vs Uzapoint: a POS comparison for Kenyan small businesses
Read on dev.to
LinkedIn
Why eTIMS is no longer optional for any Kenyan business
Read on LinkedIn
LinkedIn
eTIMS and KRA compliance, from a Kenyan accountant
Read on LinkedIn