KRA · eTIMS
Kenya
e-invoicing, explained.
eTIMS extends electronic invoice reporting beyond VAT-registered businesses.
LiveKenya Revenue Authority · Real-time reporting
Reviewed 27 October 2026
At a glance
- eTIMS sends business invoice data to KRA; the broader requirement applies from 1 September 2023.
- Businesses connecting existing software can use an online sales control unit (OSCU) or a virtual sales control unit (VSCU). KRA tests and certifies integrations.
View figures as a table
| Measure | Value |
|---|
Dates that matter
The rollout, step by step.
Dashed lines mark announced targets, not confirmed deadlines.
Electronic invoicing extends to all persons in business
Electronic invoice evidence required for business expenditure, under this notice
Non-VAT onboarding penalty relief ends
View dates as a table
| Date | Milestone | Status |
|---|---|---|
| 2023-09-01 | Electronic invoicing extends to all persons in business | Reported milestone |
| 2024-01-01 | Electronic invoice evidence required for business expenditure, under this notice | Reported milestone |
| 2024-03-31 | Non-VAT onboarding penalty relief ends | Reported milestone |
Who must comply?
- KRA’s notice covers all persons carrying on business, including those not registered for VAT. Check current exemptions and any buyer-issued invoice arrangements with KRA.
Documents covered
- Electronic tax invoices
Your action plan
What you must do.
- 1
Check your registration
Confirm your tax number, branches and the businesses or sectors covered by the authority’s current notice.
- 2
Choose an approved route
Check the authority’s supplier list and any free taxpayer tools. Ask your supplier to show approval for your country and solution.
- 3
Configure your invoices
Map products, tax rates, customer details and correction documents. Register each required device or branch and protect any signing keys or certificates.
- 4
Test before switching
For a software connection, request the authority’s test environment and acceptance checklist. Test sales, returns, duplicate submissions and a lost connection; a test pass is not production approval.
- 5
Go live with approval
Confirm production registration and your start date with the authority or approved supplier. Check that the first invoices reach the authority and can be verified.
- 6
Keep it running
Use your certified solution’s outage procedure and keep tax and product details current. Check supplier invoices before claiming expenditure; do not assume a Lekuka-style daily close applies.
Penalties & compliance risk
- Penalties in law apply; the cited notice waived them for non-VAT onboarding only up to 31 March 2024. No amount verified here.
Check the current legal notice and your circumstances before relying on an amount.
Why it matters to each side.
For the tax authority
Buying goods?
Check the supplier’s invoice.
- KRA’s notice requires valid electronic tax invoices to support income-tax business expenditure from 1 January 2024; confirm exceptions for your purchases.
When the connection drops.
- KRA describes OSCU as suitable for always-online invoicing and VSCU for bulk invoicing with intermittent connectivity. Obtain the current upload deadline from your certified integrator.
Sources and review dates (2)
Last reviewed 27 October 2026. General information, not tax or legal advice. Confirm your obligations with the tax authority before acting.
- Electronic Tax Invoicing for Non-VAT Registered Persons - KRA Kenya Revenue Authority · Accessed 27 October 2026
- eTIMS System to System Integration - KRA Kenya Revenue Authority · Accessed 27 October 2026