If you have not onboarded to eTIMS yet, or your new setup is producing errors, you are not alone. The process can feel technical, especially when you are trying to serve customers, manage staff and keep your books updated at the same time.

The good news is that eTIMS onboarding becomes manageable when you handle it in the right order: confirm whether you must register, choose the correct channel, test your first invoice and create a process for errors and reconciliations.

Key points at a glance

  • Every person carrying on business in Kenya must onboard to eTIMS, whether VAT-registered or not, and regardless of annual turnover.
  • Non-VAT taxpayers use eTIMS Lite solutions, including web, USSD and the mobile app.
  • Onboarding starts at etims.kra.go.ke and requires your KRA PIN and access to the mobile number registered on iTax.
  • Choose your channel based on what you sell, how many invoices you issue and whether you need integration with an existing system.
  • A pending invoice should not be duplicated. Wait for a confirmed invoice number, control number and QR code.
  • Your first month must include testing, buyer PIN checks, correct tax rates and reconciliation with your books.

Who must register and onboard to eTIMS in Kenya?

All persons carrying on business in Kenya must onboard to eTIMS and issue electronic tax invoices. This applies regardless of VAT registration status or annual turnover.

The requirement covers:

  • Companies
  • Partnerships
  • Sole proprietors
  • Businesses earning rental income
  • Professionals earning income from their services
  • VAT-registered and non-VAT-registered taxpayers

If you are not registered for VAT, that does not remove the eTIMS requirement. Instead, you will generally use one of the eTIMS Lite solutions designed for non-VAT taxpayers.

Here’s why this matters. If you do not issue a compliant electronic tax invoice, your customer may not be able to claim the expense or input VAT connected to the transaction. From 2026, KRA also validates income tax returns against eTIMS data. As a result, unsupported expenses are generally disallowed.

Your eTIMS records must therefore agree with your invoices, books and tax returns. Registration is not just an administrative step. It is part of maintaining records that support your business activity.

How to onboard through iTax and the eTIMS portal

KRA has enabled taxpayers to begin the process through the eTIMS portal. Before you start, make sure you have your KRA PIN and access to the mobile number registered on your iTax profile.

Follow this walkthrough.

  1. Open the eTIMS portal.
    Go to etims.kra.go.ke and click Sign-Up.

  2. Enter your KRA PIN.
    Verify the displayed details and create a password for your eTIMS account.

  3. Request and enter the OTP.
    Click Send OTP. The one-time password will be sent to the mobile number registered on iTax. Enter the code when prompted.

  4. Accept the data privacy statement.
    Review and accept the statement to continue.

  5. Log in and open the service request.
    Once inside the portal, select Service Request, then click the eTIMS button.

  6. Provide director details.
    Enter the required director details and complete the verification using an OTP.

  7. Select your eTIMS solution.
    Choose the channel that fits your business. The main options are explained below.

  8. Upload the commitment form and submit.
    Attach the required commitment form, review the information and submit the application.

  9. Wait for SMS confirmation.
    You will receive an SMS when the application is successful.

Do not stop at the SMS. You still need to set up the selected solution and issue a test invoice. A registration that has not been tested is not yet a reliable invoicing process.

For additional official guidance, see KRA’s eTIMS onboarding page.

Which eTIMS channel suits your business?

The right solution depends on your business activity, transaction volume and existing systems. Choosing the wrong channel can create unnecessary work for your team.

eTIMS Lite: for small, micro and non-VAT businesses

eTIMS Lite is designed for small, micro and non-VAT registered taxpayers with minimal transactions.

You can access it through:

  • eCitizen web: Use the web-based solution through the KRA section on eCitizen.
  • USSD: Dial *222# to access KRA services.
  • Non-VAT mobile app: Use the eTIMS Non VAT mobile app.

This option may suit a small professional practice, rental-income business or sole proprietor who issues a limited number of invoices and does not need a full desktop or integrated system.

The USSD option can also be useful when you need a simple phone-based method. You do not need to build a complicated process if your business has only a few transactions. You do, however, need to record every sale consistently.

eTIMS Online Portal: for certain service businesses

The eTIMS Online Portal suits service-sector taxpayers who do not supply goods and issue fewer than 10 invoices a month.

This can work for a consultant, professional service provider or small service business that invoices directly from a browser. It is a practical option when your transactions are limited and your business does not need inventory or cashier-till support.

eTIMS Client software: for businesses dealing in goods

The eTIMS Client is suitable for businesses dealing in goods or goods and services.

It is also appropriate where you have:

  • Multiple branches
  • Cashier tills or pay points
  • More structured sales operations
  • A need to manage goods transactions from software

A retail shop, distributor or business with several sales points may need this option rather than a basic web or mobile solution.

VSCU and OSCU: for businesses that need integration

VSCU, or Virtual Sales Control Unit, is for businesses with an existing enterprise resource planning system or invoicing system that needs integration with eTIMS. It suits bulk invoicing.

OSCU, or Online Sales Control Unit, is also for system integration but suits online-only systems.

These options are more suitable when your business already uses a system to manage sales, inventory or invoicing and you want information to flow into eTIMS rather than entering every invoice manually.

Before applying for certification, integrations must be tested in the eTIMS sandbox at etims-sbx.kra.go.ke. Testing helps identify connection, data and invoice-format problems before the system is used for live transactions.

What happens with credit notes, cancelled invoices and returns?

Corrections must be handled carefully. Do not simply issue another invoice and leave the original transaction unexplained.

A credit note is used to reverse or adjust an invoice. It must:

  • Reference the original invoice number
  • State the reason for the credit note

For example, if a sale was transmitted in error or was sent without the required buyer details, issue a credit note against the original invoice, state the reason and then reissue the correct invoice.

To generate a credit note in the eTIMS portal:

  1. Select the original invoice.
  2. Choose the credit note option.
  3. Enter the reason.
  4. Submit the credit note.

This creates a clear link between the original transaction and the correction. The same discipline is important where a sale is returned or otherwise needs to be reversed.

Under the Tax Procedures (Electronic Tax Invoice) Regulations 2024, invoices must carry the required particulars. A compliant invoice generates a control number and QR code. These details should be present before you treat the invoice as successfully issued.

Keep the original invoice, credit note and supporting records together. This makes it easier to explain the transaction during bookkeeping reviews, customer queries or tax compliance checks.

What should you do when an invoice will not transmit?

A failed transmission needs a documented response. Do not keep clicking “send” or create several replacement invoices without checking the status first.

If the invoice shows as pending

If an invoice is marked pending, do not create a duplicate.

Instead:

  1. Check your internet or system connection.
  2. Wait for the status to update.
  3. Confirm whether the invoice has generated an invoice number, control number and QR code.
  4. Use the confirmed invoice once transmission is complete.

A pending invoice may still transmit successfully. Duplicating it can create two records for one sale and make reconciliation more difficult.

If the system or connectivity is down

When the system is unavailable, you must:

  1. Notify KRA in writing within 24 hours.
  2. Record the sales using alternative means prescribed by KRA.
  3. Transmit the invoices once connectivity is restored.

Keep evidence of the problem and the written notification. Also maintain a clear list of sales recorded during the interruption. Once the system is working again, match the alternative records to the transmitted eTIMS invoices.

This process is especially important for businesses serving customers continuously. A system outage should not result in missing sales records.

The mistakes new eTIMS registrants make in the first month

Your first month is when small setup problems can become repeated process errors. Review these points immediately.

1. Not checking the buyer’s 11-digit PIN

Before issuing a business-to-business invoice, verify the buyer’s 11-digit KRA PIN on iTax.

An incorrect PIN can cause the invoice to be rejected or prevent the customer from using it to support their records. Add PIN verification to your sales process rather than leaving it to memory.

2. Substituting an ID number when a business invoice is rejected

If a business-to-business invoice is rejected because the buyer is not VAT-registered, do not simply substitute an ID number.

Switch the invoice type to B2C for a buyer who is not VAT-registered. The invoice type must reflect the customer and the transaction.

3. Applying the wrong tax rate

Review the tax rate for every item or service before you issue the invoice. A wrong rate affects the invoice, your records and potentially the customer’s tax treatment.

Create a basic item list with the correct tax treatment. This reduces repeated manual decisions and helps staff issue invoices consistently.

4. Assuming registration means compliance

Registration is only the start.

Always issue a test invoice and check the complete process from beginning to end. Confirm that:

  • The invoice is accepted
  • The details are correct
  • The invoice number is generated
  • The control number is generated
  • The QR code appears
  • The invoice reaches the customer

A test transaction gives you confidence before the business begins relying on the system.

5. Failing to keep records or reconcile the books

eTIMS should not sit separately from your accounting records. Keep copies and supporting information, then reconcile eTIMS output against your books.

Compare your eTIMS sales with your accounting records and investigate differences promptly. A reconciliation is simply a check that two sets of records tell the same story.

For a deeper review of common problems and practical fixes, read eTIMS Compliance in Kenya: 7 Mistakes Businesses Are Still Making in 2026.

Prepare now for stock records and system changes

Regulation 4(3)(c) of the Tax Procedures (Electronic Tax Invoice) Regulations 2024 already makes stock records mandatory.

KRA has also signalled stricter enforcement of eTIMS stock management functionality. Consultation forums are expected from September 2026, with possible full implementation in January 2027. No final enforcement deadline has been published, so businesses should prepare now without treating the possible date as confirmed.

If you sell goods, start organising:

  • Product descriptions
  • Stock movement records
  • Purchase records
  • Sales records
  • Adjustments and returns

eTIMS is also linked to IFMIS for suppliers to government. If your business supplies government, your invoicing process must account for the connection between eTIMS and IFMIS.

Your short eTIMS onboarding checklist

Use this checklist before you begin issuing live invoices:

  • Confirm that your business is carrying on business in Kenya and must onboard.
  • Confirm whether you are VAT-registered or non-VAT.
  • Check that your KRA PIN details are correct.
  • Confirm access to the mobile number registered on iTax.
  • Complete sign-up at etims.kra.go.ke.
  • Select the eTIMS channel suited to your business.
  • Upload the commitment form.
  • Wait for the SMS confirmation.
  • Issue and review a test invoice.
  • Check the buyer PIN before B2B invoicing.
  • Confirm the invoice number, control number and QR code.
  • Set up a process for credit notes and corrections.
  • Keep eTIMS records and reconcile them with your books.
  • Prepare stock records if you deal in goods.

Get your eTIMS process working properly

eTIMS onboarding does not need to be intimidating. The important steps are to choose the right channel, test the full process and keep your invoices aligned with your books.

Zidika Consulting helps Kenyan businesses organise eTIMS records, review tax obligations and maintain reliable compliance processes. Our Tax & Compliance services cover eTIMS, VAT, returns, reconciliations and practical support suited to your business.

You can gain better control and confidence with a consistent process. Talk to Zidika Consulting when you are ready for help.