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
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
KRA's fuel-station integration, fleet cards, bulk and high-volume forecourt sales.
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.
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