eTIMS stands for electronic Tax Invoice Management System. It is a software solution which was developed for tax invoicing.

eTIMS can be accessed through various electronic devices including computers, laptops, tablets, smart phones and Personal Digital Assistants (PDA) devices.

Every person carrying out business in Kenya is required to on-board eTIMS to issue electronic tax invoices and transmit the invoices to KRA through the system. Persons in business include -

a.Companies, partnerships, sole proprietorships, associations, trusts etc. 

b.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. 

c.Persons conducting business in various sectors, including the informal sector. 

d.Persons in business whether or not registered for VAT. 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.

Note: VAT registered persons who did not adopt the TIMS ETR device will be required to onboard onto eTIMS.

VAT registered taxpayers who adopted the TIMS ETR may continue to use the devices for purposes of invoicing and transmitting tax invoices to KRA.  

However, anyone facing technical challenges using TIMS ETR devices, is encouraged to migrate to eTIMS to allow business continuity. For such cases, the taxpayer will be required to retire/de-activate their ETR device by accessing the “TIMS Menu” in their iTax profile and clicking on the sub menu “Retire Control Unit Device” to initiate the process.

All VAT registered persons ought to have already onboarded on either TIMS or eTIMS without exception and have all their invoices issued electronically and transmitted to KRA.

However, for non-VAT registered persons, onboarding onto eTIMS is underway until 31^st March 2024. Once onboarded, the taxpayers will be required to progressively capture on eTIMS all invoices and receipts issued manually from 1^st January 2024 up to the date of onboarding.

1. The requirement to onboard eTIMS and issue eTIMS compliant invoices is anchored in law.
2. With effect from 1^st January 2024, any person making deductions for business expenditure such as purchases and other business costs for income tax purposes is required to support such expenditure with a valid electronic tax invoice.
3. Failure to issue TIMS ETR or eTIMS compliant tax invoices to your customers will deny them the ability to claim the expense when filing their income tax returns for periods commencing 1^st January 2024.

NB: However, some valid business costs such as emoluments, imports, investment allowances, interest and air passenger ticketing have been excluded from the requirement of being supported by an eTIMS invoice.

No.

The eTIMS software is offered free of charge by KRA, i.e. the online portal and eTIMS client software.

However, businesses that are integrating their invoicing system directly to eTIMS may incur costs if they opt to partner with one of the approved 3^rd party integrators, as opposed to self-integration

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.

Step 1:      Go to the eTIMS Taxpayer Portal etims.kra.go.ke

Step 2:      Click on the Sign-Up button and input your PIN.

Step 3:      One Time Password (OTP) will be sent to your iTax registered mobile number.

Step 4:      Input the OTP sent to your registered mobile number on the sign up page and you will be     prompted to create a password for your    profile.

Step 5:      Log in to the eTIMS taxpayer portal using your User ID (KRA PIN) and the password created during sign up.

Step 6:      Click on the Service Request button and select your preferred eTIMS software solution listed under the “eTIMS Type” menu.

Step 7:      Upload the following documents:

A copy of the National ID of:

1. At least one of the directors for Companies
2. At least one of the partners for Partnerships
3. The business owner for sole proprietorships
4. Duly filled Commitment form. 

Step 8:      Submit your application. An authorized KRA officer will verify the application and approve as appropriate.

 Install and configure the eTIMS software on the preferred device:

-For self-installation, one can access the ‘Step by Step guides’  .

-Taxpayers can also visit the nearest KRA office for assistance.

If you input your PIN and get an error message, kindly email timsupport@kra.go.ke  for assistance

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.

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

No.

The eTIMS client software can only be installed on one device per taxpayer, for those selling goods.

However, for taxpayers supplying services only, the online portal is accessible on any device since it is a web-based solution.

Yes.

It is available for persons supplying goods. The eTIMS software supports stock management for both sales (outgoing stock) and purchases (incoming stock). The stock management modules are configured during installation of the software.

Yes.

It is possible through a system to system integration. This integration is possible via the Virtual Sales Control Unit (VSCU) or Online Sales Control Unit (OSCU).

KRA has appointed 3^rd party integrators to facilitate the integration process for taxpayers. The list of approved 3^rd party integrators is available on the KRA website.

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

Yes.

1. It is possible. However, you will be required to visit the nearest KRA office for assistance. The following will be required:
2. In case the device was stolen, provide the Occurrence Book (OB) report from a police station confirming theft of the device.
3. In case the device malfunctioned, provide a job card from a qualified technician confirming the malfunction.
4. In any other case such as software upgrade or change of device, provide relevant supporting documents.

-For the online solutions, i.e. online portal and Online Sales Control Unit (OSCU), a stable internet connection is required to generate invoices.

-For the other solutions i.e. eTIMS Client and VSCU, in case of internet downtime, the solutions will allow you to continue generating tax invoices.  However, once your internet connection is restored and is stable, the generated invoices will be transmitted to KRA.

1. Scan the QR code.
2. Input the invoice number on the " Invoice number checker " menu on the iTax portal

Yes.

You can appoint a suitable representative to sign up and install the eTIMS solution on your behalf.

 The following is required:

1. 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.

2. The director(s) or partner(s) or owner of the business should fill in and sign the eTIMS Acknowledgement &Commitment Form 

3. Copy of the director's/partner’s/owner’s national ID.

4. Copy of CR12 form for companies or Partnership Deed for Partnerships.

The above documents should be uploaded by the representative on the eTIMS portal.

You can either:

1. Visit the KRA website and access the eTIMS menu 
2. Send a Direct Message (DM) via Facebook or Twitter using the official KRA pages.
3. Visit the nearest KRA office