eTIMS: What Kenyan Businesses Need to Know

The electronic Tax Invoice Management System (eTIMS) requires businesses to generate invoices that are transmitted to KRA in real time. It affects how you invoice, what expenses you can claim, and how VAT reconciliations are done.

Key insights

• Invoices not generated through eTIMS may not be deductible as a business expense for tax purposes.
• There are multiple onboarding routes depending on business size — from a simple web portal to full system-to-system integration.
• eTIMS-compliant invoices carry a unique identifier that KRA cross-checks against your VAT and income tax filings.

Compliance tips

• Map every point where your business issues an invoice or receipt, and confirm each is eTIMS-compliant.
• For businesses using an ERP or POS system, plan the integration early — it typically takes longer than a manual sign-up.
• Train staff who raise invoices on the new workflow before the transition date, not after.