Practical guides · Kenya
What is KRA eTIMS and how does it work?
KRA eTIMS (electronic Tax Invoice Management System) is the Kenya Revenue Authority’s software solution for electronic tax invoicing. KRA states that all persons engaged in business are required to on-board eTIMS and issue electronic tax invoices, using one of its eTIMS solutions or a system-to-system integration with business software. Definition checked on kra.go.ke on 3 November 2026.
Ready to connect an ERP? Use the eTIMS and ERP integration checklist. Prefer paper? Download the printable eTIMS integration checklist (PDF).
Understand electronic invoicing, compare the official options and plan a workflow that fits your business.
eTIMS, TIMS and electronic invoices.
KRA solutions and system integration.
A checklist for your finance team.
What eTIMS means
eTIMS stands for electronic Tax Invoice Management System. It is KRA’s software-based approach to electronic invoicing, with several ways for businesses to issue and manage tax invoices. [1]
For a finance team, the practical question is how invoice preparation, submission, corrections and accounting records will work together. Start by mapping who raises an invoice, who checks it and who follows up when something needs attention.
eTIMS versus TIMS
TIMS ETR devices and eTIMS software are different invoicing approaches. KRA says VAT-registered businesses already using TIMS ETR devices may continue with them; those experiencing technical problems are encouraged to migrate to eTIMS. Check KRA’s guidance before retiring an existing device. [4]
Where to confirm obligations and exceptions
KRA’s guidance covers persons in business, including businesses that are not registered for VAT. Do not use VAT status alone to decide whether electronic invoicing applies. [1]
The same official page explains buyer-issued invoicing for qualifying small suppliers and identifies business expenses excluded from the electronic-invoice support requirement. These are distinct questions: an expense exclusion is not a blanket exemption for a business.
Check your actual transactions
Review KRA’s current scope and expense exclusions with your tax adviser. Confirm your business activity, supplier circumstances and any applicable exception before choosing a solution.
KRA invoicing options
You do not need to buy VisionONE to use eTIMS. KRA provides its own solutions free of charge; commercial ERP software and integration services are a separate purchase. [1]
Online Portal
Browser-based invoicing. KRA’s FAQ describes it as suited to service-only businesses.
eTIMS Client
Downloadable software for goods, or goods and services, with branch and till support.
eTIMS Lite
Web, USSD and mobile options. Confirm the eligibility and functions of the specific channel.
System-to-system integration
Connect an existing invoicing or ERP system through OSCU or VSCU.
Buyer-issued invoicing
Buyer Initiated and Reverse Invoicing are separate routes with their own requirements.
Option summaries: KRA solution catalogue and FAQ. Check the current requirements for your chosen route. [2] [4]
Portal invoicing or ERP integration?
Compare where the invoice is created and how the accounts team reconciles it. The best operational fit depends on the work your team needs to do.
A KRA solution
Prepare invoices in the selected official tool. Plan how its records will be matched to your accounting records.
Discuss: available functions, staff access and reconciliation effort.
Your ERP + eTIMS
Link your existing invoicing system to eTIMS through an approved integration process. [3]
Discuss: data mappings, response handling, support and total setup cost.
During a demonstration, follow one invoice from entry to the returned response and then into your sales ledger. Repeat the exercise with a correction so you can assess the full workflow.
OSCU and VSCU explained
These are KRA’s two system-to-system integration routes. They describe how systems connect, not a guarantee that every ERP supports both. [3]
Online Sales Control Unit.
KRA describes this route for invoicing systems that are always online.
Virtual Sales Control Unit.
KRA describes this route for bulk invoicing and systems that are not always online.
Ask for deployment-specific evidence
Confirm the route, product version and named integrator. Review certification evidence and test connection loss, pending responses and recovery before go-live. KRA’s process includes development, testing, vetting and certification. [3]
Invoice references, corrections and credit notes
Keep the original invoice, its response and any later adjustment together. When an invoice needs correction, first establish its current status and the procedure supported by the solution you used.
KRA allows use of more than one eTIMS solution, with a separate invoice sequence for each. A credit note must be raised in the solution that produced the original invoice. [2]
Keep the adjustment connected.
- Invoice · INV-DEMO-039
- KES 10,000
- Linked credit · CN-DEMO-039
- KES 2,000
- Net invoiced amount
- KES 8,000
In your own records, retain the actual identifiers returned by the system. Keep invoice status separate from payment status: a submission response does not show whether the customer has paid.
Where ERP integration helps
Consider integration when your team already creates invoices in an ERP and needs a connected process for sales records, submission responses and reconciliation. Assess the reduction in duplicate work against the implementation and support effort.
Explore VisionONE’s eTIMS integration with your own records, then confirm the supported route and agreed scope in writing.
Prepare for the conversation
Use this working checklist with your finance and implementation teams. Ticks apply to this visit only.
0 of 6 preparation steps marked
Common questions
What does eTIMS stand for?
Electronic Tax Invoice Management System. See the definition and official reference in section 1.
How is eTIMS different from TIMS?
eTIMS offers software-based invoicing options; TIMS ETR uses devices. Section 1 explains KRA’s guidance for businesses already using a TIMS ETR.
What is the difference between OSCU and VSCU?
OSCU is the always-online integration route described by KRA; VSCU addresses bulk invoicing and systems that are not always online. Compare them in section 5.
Can we invoice through more than one official solution?
Yes, KRA permits multiple solutions. Keep their separate invoice sequences identifiable, and generate a credit note from the original invoice’s solution. See section 6.
Where do we confirm our obligations?
Use KRA’s current guidance and confirm how it applies to your transactions with KRA or your tax adviser. The official sources below are the starting point.
Official sources and review date
Sources checked on . KRA guidance can change; use the current official pages when making a decision.
- What is eTIMS? — Kenya Revenue Authority
- Types of eTIMS solutions — Kenya Revenue Authority
- System-to-system integration — Kenya Revenue Authority
- KRA eTIMS frequently asked questions — Kenya Revenue Authority
This guide provides general information. It does not establish your tax position or certify a software deployment.