eTIMS (electronic Tax Invoice Management System) is KRA’s system for issuing tax invoices electronically. Each invoice is sent to KRA as it is issued. It now affects almost every business, freelancer and landlord in Kenya, whether or not they are registered for VAT.

Who needs it

  • Businesses and self-employed people who sell goods or services, including freelancers, consultants and small traders.
  • Landlords receiving rent above the rental income tax threshold.
  • VAT-registered businesses, which must issue every tax invoice through eTIMS or a connected system.

In practice: if you invoice clients, or your clients want to claim your invoice as an expense, you need eTIMS.

Why it matters to your clients

From the 2026 year of income, KRA disallows business expenses that are not supported by an eTIMS invoice (with some exceptions, such as salaries and imports). A company that pays you without an eTIMS invoice pays more tax - so many clients will not pay until they receive one.

The options

  • eTIMS Lite - free, for small businesses and individuals. Use it on the web through the KRA portal or by USSD on a phone, and issue invoices one at a time.
  • eTIMS client software - free desktop or online software from KRA for businesses issuing more invoices.
  • Integrated systems - accounting or point-of-sale software connected to eTIMS through a KRA-approved integrator, for larger businesses.

Registering

  1. Log in to iTax or the KRA eTIMS portal with your KRA PIN.
  2. Choose to register for eTIMS and pick the solution that fits (eTIMS Lite for most individuals and small businesses).
  3. Complete the details, including your business activity.
  4. Once approved, activate the solution and start issuing invoices.

KRA is linking eTIMS to new PIN and business registrations, so newer taxpayers may find it already set up.

Issuing an invoice

Enter your client’s KRA PIN (if they have one), the description, quantity and price. The invoice is validated by KRA and carries a code and QR code. Send it to the client and keep a copy.

Buying from suppliers

When you buy for your business, ask suppliers for an eTIMS invoice. If a supplier cannot issue one - for example a small farmer - KRA allows reverse invoicing in some cases, where the buyer raises the invoice.

Tax

eTIMS is how you invoice - it does not change how much tax you pay. See Registering a business, Freelancing in Kenya, and the turnover tax calculator.

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