Electronic Tax Invoice Management System (eTIMS) is a software solution that provides taxpayers with simple, convenient and flexible tax invoicing by KRA.
The law requires that for any person to claim their business expense, the expense must be supported by an electronic tax invoice.
For this reason, all persons engaged in business in Kenya are required to onboard eTIMS and issue electronic tax invoices and transmit the invoices to KRA through the system.
To adhere to the eTIMS guidelines, taxpayers are encouraged to register on the eTIMS platform and adopt an appropriate eTIMS software solution. Available software options include:
=> eTIMS Client Software
=> eTIMS Mobile Application
=> online eTIMS
=> eTIMS System to System Integration.
Non-compliance with eTIMS mandates could lead to significant business and tax penalties, including a double tax penalty for non-compliance as per Section 86 of the TPA.
Implementation of ETIMS for Non-VAT Taxpayers
Non-VAT registered taxpayers have until March 31, 2024, to join the eTIMS platform, ensuring they can maintain their business operations while having ample time to adapt their systems and business practices accordingly.
Throughout this transition phase, these taxpayers won’t face legal penalties for not issuing electronic tax invoices. After successfully joining eTIMS, they must enter data for manually issued invoices and receipts from January 1, 2024, until their registration date into the KRA system.
