eTIMS Kenya: Electronic Tax Invoice Management System

Complete an eTIMS task

Who eTIMS affects

KRA describes eTIMS as its electronic invoicing platform and provides solutions for VAT and non-VAT taxpayers, including simplified channels for eligible small and micro taxpayers. However, not every person, transaction, exemption or statutory exclusion is identical. Treat broad statements such as “every business follows the same steps” with caution.

Confirm your taxpayer-specific obligation and appropriate solution with current KRA guidance or a qualified Kenyan tax professional. This guide explains the operating system; it is not an assessment of an individual taxpayer.

Available KRA eTIMS solutions

KRA says taxpayers can access invoices generated across different eTIMS solutions through the online taxpayer portal. Current eligibility and screens should be checked in the official guides.

OSCU and VSCU

Use the OSCU versus VSCU guide for a decision-oriented comparison.

Registration and onboarding

Start at the official KRA destination for the solution you intend to use. Prepare the KRA PIN, registered contact details, business profile and authorization for the taxpayer. Do not mix a KRA portal password with an eCitizen or third-party product login.

Follow the eTIMS registration guide and the official portal map.

Invoice creation and verification

An invoice workflow normally captures seller, buyer where applicable, item or service, quantity, price, tax treatment, payment method and totals. The final document should be treated as an eTIMS invoice only after the issuing solution confirms KRA acceptance and returns the required receipt details.

Buyers can use KRA's Invoice Number Checker or scan the QR code, then compare the seller PIN, buyer details, items, tax and total. A polished PDF by itself is not the verification test.

Credit notes and corrections

Do not alter an accepted PDF or silently delete the local record. Correct the accepted transaction through the linked full or partial credit-note workflow in the solution that issued it, then retain the original, credit note and replacement together.

Buyer PIN

Capture the buyer PIN accurately when it applies to the business purchase. If it is wrong after submission, use the proper correction workflow. KRA's invoice-validation guidance specifically notes the value of buyer details in identifying errors early.

Common errors

• Wrong buyer PIN: verify every character and do not substitute an ID number.
• Wrong tax type: confirm the supply and seller's tax position before submission.
• Pending submission: keep one record and wait for a confirmed result.
• Duplicate invoice number: reconcile whether KRA already accepted the original.
• Missing PDF or QR details: resolve acceptance and receipt metadata before sharing.

Risiti's role

Risiti is independent commercial software from PesaStack Limited. Its business application prepares invoice data, submits through its configured OSCU workflow, shows submission status, renders accepted receipt PDFs and supports sharing. Its platform API serves software teams integrating eTIMS into their products.

Risiti is not KRA, does not replace iTax, and cannot decide a taxpayer's legal obligation or guarantee KRA availability. KRA's own channels remain available and may be the better fit for occasional or simple invoicing.

See the Risiti invoice workflow

Official sources

• KRA eTIMS service, solutions and technical resources
• KRA eTIMS tutorials and user guides
• Official eTIMS Taxpayer Portal
• Official KRA services on eCitizen

Last reviewed: 26 July 2026. See the Risiti editorial policy. This is general information, not individualized tax or legal advice.