eTIMS Guide for Kenyan Retailers: Who Must Register and How

eTIMS is the Electronic Tax Invoice Management System of the Kenya Revenue Authority (KRA). It issues and records tax invoices so KRA can see sales as they happen. If you run a duka, a supermarket or a pharmacy in Kenya, you need to know who must use it, what the software costs and what your POS must send. This guide is current as of October 2026. Check your status on KRA's own eTIMS and iTax pages, because the rules have changed over time.

Who must use eTIMS

KRA public notices asked all businesses to register for eTIMS and generate eTIMS invoices, including businesses that are not registered for VAT. The start date set for that was 1 September 2023. From 1 January 2024, corporation income tax deductions were limited to eTIMS-compliant invoices. These dates come from KRA notices as summarised by tax advisers, so confirm them with your accountant or on KRA's site.

Two points matter most at the counter:

• Every sale needs a tax invoice. Your system must record the invoice and send it to KRA. A printed receipt alone is not enough.
• Supplier invoices matter too. Reports from 2026 say KRA is checking expenses on returns against eTIMS invoices. Keep purchase records from suppliers who issue eTIMS invoices.

Your options for connecting

KRA gives businesses several ways to register and issue invoices:

• The eTIMS portal and client applications for smaller volumes. You record invoices in the KRA system.
• OSCU and VSCU are the system-to-system options for larger businesses and for POS or ERP integration. Your software vendor or integrator sets up the link.

KRA says its own software is free. Businesses that use an approved third-party integrator may pay that integrator. Ask the vendor for the full cost in writing, and keep the vendor's software fee separate from any KRA charge.

What the invoice must carry

An eTIMS invoice holds the data KRA needs for each sale. Your POS should capture:

• The seller's KRA PIN, and the buyer's PIN where the sale requires it.
• A unique invoice number and a date.
• Item codes and item names that match your product list.
• The tax category for each item, such as standard-rated, zero-rated or exempt.
• Quantities, unit prices and the tax total.

Check with your accountant which buyer details each sale type needs. The rules differ between a small walk-in sale and a sale to a registered business.

Retail problems to plan for

Kenyan shops handle many small sales, and that creates three problems:

• Connection drops. Mobile data and power cuts are common. Ask the vendor how invoices are held and sent when the link returns, and test it.
• Mixed payments. Many shops take M-Pesa, cash and card in one day. Each eTIMS invoice must still show the correct total and tax.
• Messy product codes. Items without clean codes cause rejected or untidy invoices. Clean your product list before go-live. Give each item one code and map it to its tax category.

A simple go-live plan

1. Confirm your eTIMS status with your accountant and on KRA's portal.
2. Choose a route: the portal or client for low volumes, OSCU or VSCU for system integration.
3. Clean the product list: names, codes, units and tax categories.
4. Test five sales of each type, including a credit sale and a return.
5. Check the test invoices against what KRA shows you.
6. Train cashiers on the buyer PIN prompt, if your sales need it.

Common mistakes to avoid

• Generic item names. "Misc" or "Item 1" makes invoices hard to check and hard to reconcile. Name every product.
• Missing tax categories. An item without a category can block an invoice or put the wrong tax on it.
• Unclear totals on mixed payments. When a customer pays part in cash and part by M-Pesa, the invoice total must still match the sale.
• Forgetting returns. A return should reverse the original sale in the system, with the reason recorded.
• Stopping sales during an outage. Keep selling, and ask the vendor how the queue is cleared when the link returns.

Records and customer details

Keep your eTIMS records, supplier invoices and returns together, by month. KRA's rules on expenses mean a supplier invoice matters as much as your own sales records. Ask your accountant which supplier documents must be eTIMS-compliant for your business, and set a monthly check to find any that are missing.

At the counter, ask for the buyer details your sale type needs, and do it the same way for every customer. A short, consistent routine is easier to train than a long list of exceptions. Many shops with several cashiers keep a one-page cheat sheet next to the till for this.

Questions for your integrator

• Which KRA route do you use, and who holds the access credentials?
• What happens to an invoice when KRA is slow to respond?
• Can you show a test invoice and its KRA reference before go-live?
• Who supports the link after go-live, and how quickly do they respond?

Where AIFFICIENTO fits

AIFFICIENTO is a retail POS and management system with offline-first billing. One PC runs as the server, other PCs run as counters, and sales are recorded locally. The system runs in Kenyan shillings (KSh), and M-Pesa is available as a payment label. Item names in a second language can appear on receipts.

Tax authority integrations, including KRA eTIMS, are configured per shop on request. Use the Request integration button in Settings, Store. Our team configures and tests the link for your registration. AIFFICIENTO is not certified, approved or accredited by KRA, and we will not claim otherwise.

On the phone, the mobile app lets you check stock while you walk the shelves and look up sales from anywhere the shop's secure link reaches. Geto, the built-in assistant, can answer questions about your sales. Geto needs internet and an AI allowance, and it asks you to confirm any action it prepares.

Starter is KSh 999 per month, with 1 counter and up to 3 users. Growth and Business prices for Kenya are on pricing. See the Kenya POS software page for local detail, and the tax and e-invoicing overview for how integrations work.

Start a 30-day free trial with full access to everything. No credit card is needed. Use it to run your eTIMS test sales before you change anything in your live shop. Starter is KSh 999 per month after the trial.