Quick answer: eTIMS is KRA’s electronic Tax Invoice Management System. Since 1 January 2024, all persons in business in Kenya — including non-VAT-registered businesses — must issue electronic tax invoices through eTIMS, with limited exemptions. Onboard at etims.kra.go.ke with your KRA PIN. Need the tax math? Use the free Kenya VAT calculator and Kenya PAYE calculator.
eTIMS solutions — which one fits your business?
| Solution | Best for | How it works |
|---|---|---|
| eTIMS Lite (web) | Small and micro businesses with low invoice volumes | Issue invoices from a browser via eCitizen/eTIMS portal |
| eTIMS Lite (USSD) | Traders without smartphones or reliable internet | Issue simple invoices from a feature phone via USSD |
| eTIMS Client | Businesses invoicing from a computer or point of sale | Installed software (Windows/Android) that signs and transmits invoices |
| VSCU / OSCU | Companies with ERP, POS or billing systems | System-to-system integration; your software talks to KRA directly |
Source: KRA — Learn about eTIMS. Verified July 2026.
How to onboard to eTIMS
- Go to etims.kra.go.ke and sign up with your KRA PIN.
- Verify with the OTP sent to your iTax-registered phone number.
- Submit a service request choosing the eTIMS solution that fits your business (see table above), attaching the director/owner ID.
- Once approved, install or access your solution and start issuing invoices — each sale is transmitted to KRA in real time.
- Keep issuing invoices consistently: your eTIMS sales data feeds directly into what KRA expects on your VAT and income tax returns filed via iTax.
Why buyers now ask for eTIMS invoices
For income tax purposes, business expenses generally must be supported by a valid eTIMS electronic tax invoice to be deductible. If your supplier cannot issue one, the cost may not reduce your taxable profit — so registered businesses increasingly refuse to buy from unregistered suppliers. Onboarding protects your B2B relationships, not just your compliance.
Related AfroTools pages
eTIMS Expense Validation
Business guide to eTIMS, VAT invoices and expense matching.
Read the blog guide →KRA eTIMS FAQ
What is KRA eTIMS?
eTIMS (electronic Tax Invoice Management System) is KRA’s system for issuing and transmitting electronic tax invoices in real time. It replaced older hardware-based TIMS registers with software that runs on computers, phones and business systems.
Who must use eTIMS?
Since 1 January 2024, all persons carrying on business in Kenya — including businesses not registered for VAT — must issue electronic tax invoices through eTIMS, with limited exemptions. Small and micro businesses can use the simplified eTIMS Lite options.
Is eTIMS the same as iTax?
No. iTax handles registration, returns and payments; eTIMS records sales invoices as they happen. Most businesses use both.
What happens if I don’t onboard?
Beyond penalties, the practical cost is commercial: your business customers cannot deduct expenses without a valid eTIMS invoice, so many will stop buying from non-compliant suppliers.
Is AfroTools part of KRA?
No. AfroTools is an independent calculator site. Use it to estimate VAT and PAYE, then complete official onboarding and invoicing on KRA’s eTIMS portal.
Disclaimer: AfroTools is not affiliated with the Kenya Revenue Authority. This guide is for general information only and is not tax advice. Requirements and exemptions change — always confirm on kra.go.ke or with a qualified Kenyan tax professional.