How to Register for KRA eTIMS in 2026 (Free Options for Small Businesses)
How to Register for KRA eTIMS
The electronic Tax Invoice Management System (eTIMS) is KRA's system for issuing tax invoices electronically. Since 2024, all businesses - including those not registered for VAT - are required to issue invoices through eTIMS, and businesses can only claim expenses supported by valid eTIMS invoices. If your customers are businesses, they will increasingly insist on eTIMS invoices.
Which eTIMS Option Is Right for You?
| Option | Best for |
|---|---|
| eTIMS on USSD (dial *222#) | Very small businesses issuing a few invoices from any phone |
| eTIMS Lite (web and app) | Small businesses issuing invoices from a phone or computer |
| eTIMS Client (desktop software) | Businesses with moderate volumes, including VAT-registered businesses |
| System integration (OSCU or VSCU) | Businesses with their own ERP, POS or billing system |
The KRA-provided options are free to use.
What You Need
- A KRA PIN with your business details
- Your iTax password
- A phone number registered with KRA
- For integrations: a developer or a KRA-certified integrator
Step-by-Step: Online Sign-Up
- Go to the eTIMS portal at etims.kra.go.ke.
- Click Sign Up and enter your KRA PIN.
- Verify with the OTP sent to your registered phone.
- Create your eTIMS login details.
- Log in and choose your service type (for example eTIMS Lite or eTIMS Client).
- Accept the terms and submit the application.
- Once approved, you can start issuing invoices - immediately on eTIMS Lite, or after installing and activating the client software.
Issuing an Invoice
On eTIMS Lite or USSD, enter the buyer's PIN (if they are a business), the items or services, quantities and prices. The system generates an invoice with a KRA control code, which the buyer can verify. Keep it simple and issue invoices at the time of the sale.
Tips
- If you send quotations or client-facing invoices from other tools, make sure every completed sale is also recorded in eTIMS.
- Ask your suppliers for eTIMS invoices - without them, those expenses may be disallowed in your tax return.
- If you have a POS or accounting system, ask your vendor whether it is already eTIMS-integrated.
Which Sales Need an eTIMS Invoice?
In general, every business sale should be invoiced through eTIMS, whether the buyer is a business or an individual. Business buyers especially need eTIMS invoices, because KRA disallows business expenses that are not supported by valid electronic tax invoices. Some transactions, such as employment income, imports already documented through customs, and certain exempt items, are treated differently - check KRA's current guidance for your sector.
Choosing the Right eTIMS Solution
| Your business | Recommended option |
|---|---|
| Market trader or kiosk with a few business customers | USSD on a basic phone |
| Small service business issuing several invoices a day | eTIMS Lite on phone or web |
| Shop or business using a computer at the counter | eTIMS Client |
| Business with POS, ERP or accounting software | System integration through an approved integrator |
| VAT-registered business | eTIMS Client or integration that handles VAT correctly |
Step-by-Step: Issuing an Invoice on eTIMS Lite
- Log in with your PIN and password.
- Choose to create a sales invoice.
- Enter the buyer's PIN if the buyer is a business; for individuals, you can enter their details or leave the PIN blank where allowed.
- Add each item or service, quantity and unit price.
- Review the totals and submit.
- Share the invoice with the buyer by SMS, email or print. It carries a QR code and control details the buyer can verify.
Buyer-Initiated Invoices
Some suppliers - for example small farmers or informal traders - cannot issue eTIMS invoices themselves. eTIMS includes a buyer-initiated invoice process, where the buying business creates the invoice for the supplier to accept, so the purchase is properly documented.
Common Mistakes
- Issuing invoices days later instead of at the time of sale.
- Entering the wrong buyer PIN, which means your customer cannot claim the expense.
- Mixing up VAT and non-VAT items on VAT-registered accounts.
- Assuming a normal invoice or receipt is enough. Paper invoices without eTIMS details may not support the buyer's expense claim.
- Not keeping records. eTIMS keeps a copy, but you should also reconcile with your books monthly.
Frequently Asked Questions
Is eTIMS free? Yes, KRA's own eTIMS options - USSD, eTIMS Lite and eTIMS Client - are free. Integrators may charge for connecting your existing systems.
Do I need eTIMS if I am not registered for VAT? Yes. eTIMS applies to non-VAT-registered businesses too.
Can I cancel an eTIMS invoice? Errors are corrected with a credit note rather than deleting the invoice, so the audit trail stays intact.
Does eTIMS replace my accounting software? No. It is for issuing and transmitting tax invoices. You still need proper books for your accounts and tax returns.
Getting Help
KRA offers eTIMS support through its contact centre, tax service offices and Huduma Centres, and runs regular taxpayer education sessions for small businesses. If you use a POS or accounting system, ask your vendor whether it is already integrated with eTIMS before paying for a separate integration. A tax agent or accountant can also help you choose the right option and set up your invoicing correctly from the start.