Why it matters to your business
Since 1 January 2024, a business can only claim a cost as a tax-deductible expense if it is backed by an eTIMS invoice. So your customers who are businesses will ask for one, and a supplier who cannot issue it loses work. That is why KRA extended eTIMS beyond VAT-registered firms to anyone in business.
Who has to use eTIMS
- Companies, partnerships, sole proprietors, associations and trusts.
- Anyone paying monthly rental income tax, turnover tax or annual income tax on business income.
- Businesses in the informal sector.
- Businesses that sell VAT-exempt goods or services, such as hospitals, schools, tour operators and NGOs in business.
Some costs do not need an eTIMS invoice to be claimed. KRA lists salaries and wages, imports, air tickets, investment allowances, interest, fees charged by financial institutions, costs where withholding tax is the final tax, and services from a non-resident with no permanent establishment in Kenya.
How to register
You register for eTIMS first, then install the solution that suits you. KRA says you can now onboard yourself without waiting for KRA to approve the request.
| Your business | eTIMS option | Where |
|---|---|---|
| Not registered for VAT, small or micro | eTIMS Lite (web) | eCitizen |
| Not registered for VAT, basic phone | eTIMS Lite (USSD) | Dial *222# (KRA Services) |
| Not registered for VAT, smartphone | eTIMS Lite app | Play Store or App Store, “eTIMS Non VAT” |
| Registered for VAT, or many invoices | Online portal or system-to-system integration | KRA's eTIMS portal |
Selling to a business with small turnover
If your annual turnover is KES 5 million or less, including small-scale farmers, the buyer issues the tax invoice on your behalf using KRA's Buyer Initiated Invoicing, which runs on eCitizen. You still get paid the same way. The buyer simply records the purchase so it can claim it.
When eTIMS is down
The eTIMS portal has had outages. On 24 July 2026 KRA said the eTIMS Online Portal was unavailable because of a technical issue, days after a planned 20-hour maintenance, as People Daily reported.
- Keep a written record of every sale you make while it is down: date, buyer, amount and what you sold.
- Screenshot the error or KRA's notice so you can show when the system was unavailable.
- Issue the invoices as soon as the system is back, before the buyer files a claim.
- Contact KRA's eTIMS support on 0711 099 999 or timsupport@kra.go.ke.
Questions people ask
Who must use eTIMS?
KRA says all persons engaged in business must onboard eTIMS and issue electronic tax invoices, whether or not they are registered for VAT. That includes companies, partnerships, sole traders, landlords on monthly rental income tax, turnover tax payers and businesses in the informal sector.
Do I need eTIMS if I am not registered for VAT?
Yes. KRA built eTIMS Lite for small and micro businesses that are not registered for VAT. You can use it on eCitizen, by dialling *222#, or on the eTIMS Non VAT app.
Does eTIMS cost anything?
No. KRA says the eTIMS solutions are provided free of charge.
What if I sell to a business and my turnover is small?
If your annual turnover is KES 5 million or less, the business buying from you issues the tax invoice on your behalf through KRA's Buyer Initiated Invoicing, which is on eCitizen.
Who do I call when eTIMS is down?
KRA's eTIMS support line is 0711 099 999 and the email is timsupport@kra.go.ke.
Related
Sources
- KRA: What is eTIMS, read 12 November 2026.
- KRA: How to Onboard on eTIMS, and KRA's eTIMS Contact and Support Details page, read 12 November 2026.
- People Daily, 24 July 2026: eTIMS portal outage notice.