The Kenya Revenue Authority (KRA) continues to champion the modernization of tax administration by rolling out the eTIMS Fuel Station System, which was introduced to complement the existing eTIMS solutions.

The petroleum sector, known for its complex and high-volume operations, was significantly impacted by the introduction of electronic invoicing, with the requirement that a compliant electronic tax invoice must accompany every sale regardless of value.

In response to the unique needs of the industry, KRA officially launched the eTIMS Fuel Station System, designed specifically to streamline operations and address compliance challenges previously encountered with Electronic Tax Registers (ETRs). Traditional ETRs often posed inefficiencies in fuel dispensing environments, resulting in operational disruptions and instances of non-compliance with electronic invoicing for every sale.

Implementation of the eTIMS Fuel Station System began in June 2024 using a phased approach over a twelve-month period, which included extensive stakeholder engagements and a voluntary pilot phase ahead of the mandatory rollout.

The eTIMS Fuel Station System is a software solution that enables fuel stations to meet electronic invoicing requirements in real time, supporting compliance and operational efficiency in the high-volume, fast-paced fuel retail environment.

The system aims to improve efficiency and ensure that all fuel sales transactions are electronically recorded as required by law, thereby reducing errors and enhancing tax compliance.

The eTIMS Fuel Station System allows for real-time, seamless invoicing through integration with a fuel station’s forecourt controller, computerized sales system, fuel management system, point of sale (POS), and/or printer, depending on the station’s automation level. This integration ensures that every transaction is captured electronically and transmitted to KRA in compliance with the law.

The electronic tax invoice data auto-populates VAT returns, reducing manual input and errors, which simplifies tax declaration processes and enhances efficiency and compliance through seamless tax declarations.

The eTIMS Fuel Station System supports several robust business applications, including Mobile Money, Debit/Credit cards, and loyalty programs, thereby enhancing customer convenience.

The system includes stock management and reporting tools, and can be integrated with other software for more advanced features or customization.

eTIMS builds on a fuel station’s existing setup, based on the station's level of automation, and is designed to integrate smoothly without disrupting daily operations. The system also offers offline capability in invoice generation, ensuring business continuity.

KRA has set 30^th June 2025 as the deadline for all fuel stations to complete integration with the eTIMS Fuel Station System. All stations are therefore required to integrate their Points of Sale (POS) or forecourt systems with eTIMS to enable real-time, automated invoicing for all sales, including other on-site goods and services.

A seamless migration plan will phase out previously used tax registers. Taxpayers who have not yet complied are encouraged to initiate the integration process promptly to ensure timely compliance.

Taxpayers experiencing challenges will be supported on a case-by-case basis to facilitate a smooth transition and ensure full compliance.

Non-compliance after the deadline may result in penalties and/or enforcement actions in line with prevailing tax laws and regulations.

The costs will vary depending on a station’s existing system, level of automation, and the chosen integration method. Certified integrators are best placed to assess a station’s setup and provide a tailored cost estimate.

To get a certified integrator, visit the KRA website’s publications section to search for and choose from the approved list of third-party eTIMS integrators with fuel solutions. This list is continuously updated as new integrators are certified, so taxpayers are advised to check for the most recent version.