eTIMS stands for electronic Tax Invoice Management System. It is a software solution developed for tax invoicing. eTIMS can be accessed through various electronic devices including computers, laptops, tablets, smartphones, and Personal Digital Assistants (PDA) devices.

The eTIMS software is offered free of charge by KRA, including the online portal and eTIMS client software. However, businesses that integrate their invoicing system directly to eTIMS may incur costs if they opt to partner with one of the approved third-party integrators.

All persons engaged in business are required to on-board eTIMS and issue electronic tax invoices. However, where the supply is received from a small business enterprise (whose annual turnover does not exceed five million shillings), the purchaser shall issue a tax invoice on their behalf. KRA has availed the buyer initiated invoicing solution accessible via ecitizen.kra.go.ke to enable one issue an invoice on behalf of a small trader.

Persons in business include:

• Companies, partnerships, sole proprietorships, associations, trusts etc.
• Persons with income tax obligations including -
• Monthly Rental Income (MRI) Tax
• Turnover Over Tax (TOT)
• Annual Income Tax – for Corporations, Partnerships and Individuals, both resident and non-residents with a permanent establishment.
• Persons conducting business in various sectors, including the informal sector.

Persons in business but not required to register for VAT e.g. persons supplying VAT exempt   goods and services such as hospitals supplying medical services, schools supplying education services, tours and travel agents, NGO’s in business etc. are also required to on-board on eTIMS.

VAT-registered taxpayers who adopted the TIMS ETR may continue using the devices for invoicing and transmitting tax invoices to KRA. However, those facing technical challenges with TIMS ETR devices are encouraged to migrate to eTIMS for business continuity. To retire/deactivate an ETR device, taxpayers must access the “TIMS Menu” in their iTax profile and click on “Retire Control Unit Device” to initiate the process.

The solutions available include:

1. eTIMS Lite (Web) - Web based solution accessible through eCitizen. This solution is for businesses with minimal transactions.
2. eTIMS Lite (USSD) - accessed through the short code *222#. This solution is for individuals and sole proprietors.
3. eTIMS Lite Mobile App - accessible on Play Store and Apple Store as eTIMS Non VAT
4. Online Portal- Tailored for taxpayers in the service sector exclusively, where no goods are supplied.
5. eTIMS Client – A downloadable software designed for taxpayers dealing in goods or both goods and services. The software supports multiple branches and pay points/cashier tills.
6. Virtual Sales Control Unit (VSCU) – This solution enables seamless system-to-system integration between the taxpayer’s invoicing/ERP system and eTIMS, catering to taxpayers with extensive transactions or bulk invoicing.
7. Online Sales Control Unit (OSCU) – This solution also facilitates system-to-system integration between the taxpayer’s invoicing/ERP system and eTIMS. It is ideal for taxpayers using an online invoicing system.
8. Reverse Invoicing and Buyer Initiated Solution – both solutions enable the buyer to generate a tax invoice on behalf of a seller.

1. Online portal – this is a web based portal suitable for taxpayers providing services only.
2. eTIMS client – this is a downloadable software suitable for taxpayers dealing in goods or both goods and services. The software can accommodate multiple branches and pay points/cashier tills.
3. Virtual Sales Control Unit (VSCU) – is a solution that allows for a system to system integration between the taxpayer’s invoicing/ERP system and eTIMS. It is suitable for taxpayers with numerous transactions/bulk invoicing.
4. Online Sales Control Unit (OSCU) – is a solution that also allows for a system to system integration between the taxpayer’s invoicing/ERP system and eTIMS. It is suitable for taxpayers using an online invoicing system.

Information on how a person can be certified as a 3rd party integrator or as a self-integrator is available on the KRA website

Taxpayers have been facilitated to self-on-board on eTIMS by eliminating the requirement for intervention from KRA in the approval of applications (service requests). Depending on the solution you are using, the following steps on how to on-board will guide.

1. Confirm that you have access to your iTax registered mobile number. If not, you will be required to update your mobile number through your iTax profile in order to complete the sign up process.
2. Activate promotional messages on your mobile phone in order to receive the OTP.

To update your eTIMS Client software, please follow the step-by-step user guide

No. The eTIMS client software can only be installed on one device per taxpayer. However, taxpayers can invoice on multiple solutions if they experience challenges with their current platform.

Scan the QR code on the invoice.

Enter the invoice number in the "Invoice number checker" on the iTax portal.

The requirement to on-board eTIMS and issue compliant invoices is anchored in law. Any business claiming deductions for business expenses must support them with valid electronic tax invoices.   

Failure to issue eTIMS-compliant invoices for supplies denies your customers the ability to claim their business expenses when filing income tax returns. As well as claim the input VAT in their monthly VAT return (for those who are registered for VAT).

The on-boarding process I now fully automated to facilitate self-on-boarding.

However, a representative can be appointed to deal with change of device for the re-installation of eTIMS Client software. The following is required:

• An introductory letter, signed by at least one of the directors or partner or business owner clearly indicating who has been appointed as the tax representative and their role in the business. Include your contact information, in case a KRA official will need to contact you.

Taxpayers have been enabled to invoice from the online portal as an alternative solution to their primary invoicing solution for business continuity.

The online portal is accessible from any internet browser and requires one to have a stable internet connection.

Reset your password on the eTIMS Portal by clicking on the “Forgot password” button.

For online solutions (e.g., Online Portal, eCitizen portal and OSCU), a stable internet connection is required. For other solutions (e.g., eTIMS Client and VSCU), invoicing can continue during internet downtime, with invoices transmitted once connectivity is restored.

Invoicing via USSD (*222#) does not require internet connection.

You can:

• Visit the KRA website and access the eTIMS menu.
• Email your queries to timsupport@kra.go.ke or callcentre@kra.go.ke
• Send a direct message via Facebook or X using KRA's official social media pages.
• Visit the nearest KRA office or iTax Service Centre.