What Kenyan small businesses should know about eTIMS
A plain-language overview of eTIMS, who KRA says should use it, and how to separate tax invoicing from everyday billing workflows.
By Travada SystemsUpdated 2 min read
eTIMS is the Kenya Revenue Authority's electronic Tax Invoice Management System. KRA describes it as software that lets taxpayers generate and transmit electronic tax invoices using options available across computers, tablets and smartphones.
This page is a general product and workflow guide, not tax advice. eTIMS rules and implementation details can change. Confirm your position with KRA's current eTIMS guidance or a qualified Kenyan tax professional.
Who does KRA say should use eTIMS?
KRA's current guidance says all persons engaged in business are required to onboard to eTIMS and issue electronic tax invoices, including businesses that are not registered for VAT. KRA also describes specific buyer-initiated invoicing arrangements for qualifying small suppliers.
Because eligibility and the appropriate eTIMS solution depend on the business and transaction, use KRA's onboarding guidance rather than assuming that one application or workflow fits everyone.
Source: KRA — What is eTIMS?.
What is the difference between an invoice and an eTIMS tax invoice?
An ordinary business invoice records what was supplied, the amount owed, payment terms and customer information. An eTIMS invoice is an electronic tax invoice generated or transmitted through a KRA-compliant eTIMS solution. A document created in general invoicing software is not automatically an eTIMS invoice unless the software and workflow are properly integrated or the invoice is also processed through an appropriate eTIMS solution.
Practical workflow for a small business
- Confirm which eTIMS solution applies to the business using KRA guidance.
- Onboard directly with KRA and complete the required setup.
- Keep customer, item, tax and currency information consistent between business records and eTIMS.
- Generate the required electronic tax invoice through the approved workflow.
- Keep the customer-facing invoice and internal bookkeeping record linked to that tax invoice.
- Reconcile issued invoices, payments and credit notes regularly.
What information should remain consistent?
| Record | Details to align |
|---|---|
| Customer | Name and PIN where required |
| Invoice | Date, serial number and reference |
| Supply | Product or service description and quantity |
| Amounts | Net amount, tax amount and gross amount |
| Currency | Foreign-currency display and Kenya-shilling tax values where applicable |
| Adjustments | Credit or debit note linked to the original invoice |
KRA's VAT guidance states that tax invoices should be serially numbered and generated from eTIMS. KRA also notes that foreign-currency values may appear, while Kenya-shilling values are used for tax purposes.
Sources: KRA VAT guidance and KRA electronic tax invoice FAQs.
Does Travada Books currently submit invoices to eTIMS?
No. eTIMS integration is on the Travada Books roadmap, but it is not presented as live today. Travada Books currently handles the operational side of invoicing—creating invoices and quotes, scheduling delivery, recording payments and following up—while businesses should use the current KRA-approved process for their electronic tax invoices.
That distinction matters: marketing software as “eTIMS-ready” before certification and integration would create a compliance risk for customers.
Questions to ask before choosing an invoicing tool
- Does it clearly state whether eTIMS submission is live or only planned?
- Can you export or reconcile the same invoice data used in eTIMS?
- Does it support the currencies and payment terms your customers use?
- Can it preserve invoice numbers and references consistently?
- Can you correct an invoice through the proper credit-note workflow?
- Is there a clear audit trail of what was sent and paid?
See Travada Books invoicing features or follow product updates for eTIMS integration progress.