Issue invoices in ETaxFlow and they are sent to KRA eTIMS automatically, with the KRA details and QR code on every document — and the same invoice flows into your VAT figures and your ledger.
No retyping invoices into a separate KRA tool.
Every sales invoice is sent to KRA eTIMS when you issue it — no copying into eTIMS Lite or a separate device.
The KRA invoice details and verification QR code are added to the invoice your customer receives.
Credit notes are transmitted too and linked to the original invoice, so corrections are on record with KRA.
Products and services carry their tax type and classification once, so every invoice goes to KRA correctly.
The invoices you send to eTIMS are the ones that build your VAT figures, so your return matches KRA’s records.
Record supplier bills with their eTIMS invoice numbers, so you can show which expenses are backed by eTIMS invoices.
Raise the invoice in ETaxFlow as usual.
It is sent to KRA eTIMS when you issue it.
Your customer gets the invoice with the KRA details and QR code.
VAT figures and the ledger update from the same invoice.
| Topic | 2026 rule |
|---|---|
| Who must use eTIMS | Every person carrying on business in Kenya — VAT-registered or not |
| What must go through eTIMS | Tax invoices for sales of goods and services, and credit notes |
| Expense deductibility | Under the Income Tax Act, business expenses must be supported by eTIMS invoices (some items, such as salaries and imports cleared through customs, are excluded) |
| Return validation | KRA checks income and expenses in tax returns against eTIMS invoice data |
| Ways to connect | eTIMS Lite (web and USSD), eTIMS client software, or system-to-system integration (OSCU / VSCU) |
Last reviewed October 2026. Tax and payroll content is general information — confirm your position with the Kenya Revenue Authority (KRA), the SHA, the NSSF or a registered tax agent.
eTIMS (electronic Tax Invoice Management System) is the Kenya Revenue Authority’s system for issuing and transmitting tax invoices. It replaced the older TIMS devices and applies to every business, not only VAT-registered ones.
Yes. Non-VAT-registered businesses must also issue eTIMS invoices. Your customers need them too: without an eTIMS invoice, a buyer may not be able to deduct the expense for income tax.
Yes. Invoices and credit notes issued in ETaxFlow are sent to KRA eTIMS automatically, and the KRA details and QR code are shown on each document.
Under the Income Tax Act, business expenses generally need to be supported by an eTIMS invoice to be deductible, and KRA now checks returns against eTIMS data. Ask suppliers for eTIMS invoices and record the invoice numbers in ETaxFlow.