KRA eTIMS for Small Businesses (2026): How to Register and Issue an eTIMS Invoice

More Kenyan customers, especially companies, schools and government offices, now ask suppliers for an eTIMS invoice. Since KRA started checking income and expenses in tax returns against eTIMS data, buyers want invoices they can claim. If you supply businesses, understanding eTIMS can win or lose you customers.

What Is eTIMS?

eTIMS replaced older tax register devices for many businesses with software and online tools. Each invoice is transmitted to KRA, which can then match a seller's declared sales with buyers' claimed expenses. KRA has said it validates income and expenses declared in returns against eTIMS records, which is why buyers increasingly insist on eTIMS invoices for their purchases.

Who Should Use eTIMS?

KRA's position has been that businesses making sales, whether or not they are registered for VAT, should be on eTIMS. Proposals to exempt very small traders (for example below a turnover threshold) have been discussed in Parliament; check KRA for the current position before deciding you are exempt.

Options as described by KRA and reported in the media, read November 2026.

How to Register for eTIMS

1. Make sure you have an active KRA PIN (how to get a KRA PIN for a business).
2. Go to the eTIMS portal from kra.go.ke, or dial *222# for eTIMS Lite on USSD.
3. Sign up with your PIN and choose the eTIMS option that fits your business.
4. Follow KRA's steps to activate it; KRA may ask for a business description and contacts.
5. Do a test invoice and keep your login details safe.

How to Generate an eTIMS Invoice

1. Log in (web) or dial *222# (USSD) and choose the option to issue a sales invoice.
2. Enter the buyer's KRA PIN if they have one, or their name.
3. Add each item, quantity and price.
4. Submit: the invoice is sent to KRA and gets a reference you can share with the buyer.

eTIMS and Your Buy More Mall Invoices

The Quotes & Invoices tool in your Buy More Mall dashboard makes clear, numbered quotations and invoices with M-Pesa payment details and reminders. These are business documents, not eTIMS tax invoices. When a buyer needs an eTIMS invoice, issue it on eTIMS as well, and write the eTIMS reference in the notes of your Buy More Mall invoice so both records match. See how to make an invoice.

Common Mistakes to Avoid

• Assuming you are exempt without checking KRA.
• Issuing an eTIMS invoice with the wrong buyer PIN.
• Not keeping copies of eTIMS invoices with your records.
• Sharing your eTIMS login with staff you do not trust.

Frequently Asked Questions

What is KRA eTIMS?

KRA's electronic tax invoice system; invoices are sent to KRA as they are issued.

How do I register for eTIMS?

With your KRA PIN on the eTIMS portal from kra.go.ke, or through eTIMS Lite on USSD *222#.

Is eTIMS free?

KRA provides free options such as eTIMS Lite (web and USSD). Third-party integrations may cost money.

Do I need eTIMS if I am not VAT-registered?

KRA has said businesses should be on eTIMS regardless of VAT registration; confirm the current rules with KRA.

Is a Buy More Mall invoice an eTIMS invoice?

No. Use eTIMS for tax invoices and Buy More Mall invoices for your customer paperwork and payment tracking.

This guide is general information, not tax advice. KRA rules change; confirm with KRA or a tax adviser.

Cover photo: Creaky old cash register by insouciance, BY-SA 2.0, via Openverse. Cropped.

Related Guides

• How to Make an Invoice
• How to Get a KRA PIN for a Business
• How to Keep Business Records