eTIMS – Big Change to Kenya’s Tax Landscape

eTIMSThe Kenyan Revenue Authority (KRA) has unveiled a new technology to help Kenyan business transmit tax invoices in real time at their convenience. The electronic Tax Invoice Management System (eTIMs) is an upgrade of the Tax Invoice Management System (TIMS).

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What it entails

Effective 1 January 2024, anyone offering goods or services to corporate clients will need to issue eTIMS compliant invoices as only such expenses will be regarded as tax deductible by the corporate client. The new e-invoicing requirement applies whether or not a person is registered for VAT; but does not apply if one has already onboarded on TIMS (device based).

This means that in 2024 and beyond, anyone in B2B business will need to be on eTIMS if they are to continue to trade with other corporate businesses.

Businesses will then be asked to show proof of eTIMS compliance because other businesses will only want to deal with persons who are similarly compliant.

Appropriate eTIMS technology

The appropriate technology for each business depends on the following factors: 

  • Service or goods business;
  • Number of tills or paypoints; 
  • Hardware preferred – desktop, laptop or mobile phone
  • Frequency of invoicing; and 
  • Use of in-house billing system.

This applies to:

  • Individual consultants
  • SMEs selling to corporates
  • Large corporate entities.

The following persons and businesses are exempt from eTIMS:

  • Non-resident persons without a permanent establishment in Kenya (a place of business in Kenya);
  • Emoluments such as salaries and wages;
  • Imports;
  • Investment allowances;
  • Interest; and
  • Airline passenger ticketing and similar payments.

Types of eTIMS solutions

eTIMS Solution Suitability & Technical Specifications Popularity
eTIMS portal Accessible from a browser and appropriate for service providers Individual – services industry
eTIMS Lite Smartphone on Android version 8 and above – appropriate for service providers. Individual – services industry
eTIMS Paypoint 1 Windows 10 and above – appropriate for taxpayers selling goods and using one till or cashier. Individual – with 1 shop – selling goods
eTIMS Multipoint Windows 10 and above – appropriate for taxpayers selling goods and with multiple tills or paypoints. Company – Supermarket
eTIMS Paypoint 2 Android 8 and above – appropriate for taxpayers selling goods Individual – with 1 shop – selling goods
Virtual Sales Control Unit and Online Sales Control Unit System to system integration with KRA’s billing software Company – has own ERP / Billing System

How Ushuru Masterclass can assist you

  • Sign up for eTIMS;
  • Supply KYC documents:
    • Application letter – signed;
    • Company CR12;
    • Director / Shareholder ID or Passport Copy;
    • Commitment letter – signed.
  • Review and recommend appropriate eTIMS software solution
  • File documents with KRA
  • Assist in approval installation or integration of eTIMS software


Corporate tax payer: KES 34,800 (inclusive of VAT) – eTIMS Client Software, Online eTIMS, eTIMS External ERP

Individual tax payer: KES 6,960 (inclusive of VAT) – eTIMS Mobile Application

Fees exclude:

  •   Monthly subscription from third party software providers;
  •   Cost of integration with client e-billing software
  •   Clean up of iTax profile such as director details and company details

Here is how you can take action:

Fill out the onboarding form:

Book consultation call:

Whatsapp for more information: