eTIMS
Also known as: Electronic Tax Invoice Management System, eTIMS lite, KRA eTIMS
Full definition
eTIMS is the Kenya Revenue Authority electronic tax invoice regime, an upgrade of the older TIMS (Tax Invoice Management System) that was limited to VAT-registered businesses. Under Finance Act 2023 and subsequent KRA guidance, every business in Kenya (whether VAT-registered or not) must issue tax invoices through an eTIMS-connected point (eTIMS Lite web, eTIMS Client desktop, eTIMS OSCU/VSCU device, or a certified API integration) for the receiving party to be able to claim that expense against tax.
Practically this means: your supplier must issue you an eTIMS invoice with a control code and QR, or KRA disallows the expense. VAT-registered businesses have been on this since 2023; non-VAT taxpayers came in later. Small businesses use eTIMS Lite (a KRA web app) at etims.kra.go.ke; medium businesses use the eTIMS Client desktop; larger businesses integrate their ERP against the eTIMS API.
eTIMS matters to any business that either buys from a supplier (you need the supplier's eTIMS invoice) or sells to a business customer (they need your eTIMS invoice). It does not affect straight retail sales to end consumers who do not claim tax.
Worked example
A consultancy invoices a client for KES 100,000 plus KES 16,000 VAT. It issues the invoice through eTIMS Lite; the invoice carries an eTIMS control code and QR. The client uploads that invoice to their iTax return as an input VAT claim, and KRA accepts it because the control code validates.
Verified 2026-09-01. Definitions on paybillke are sourced from Safaricom PLC Annual Report FY2026, the Central Bank of Kenya, the Communications Authority of Kenya, the Kenya Revenue Authority, and the primary operator documentation for each product. How we verify. Report a change.