What is Kenya's eTIMS e-invoicing system?
Effective: 2024-01-01 · Authority: KRA (Kenya Revenue Authority)
eTIMS (Electronic Tax Invoice Management System) is Kenya's mandatory e-invoicing platform operated by the KRA (Kenya Revenue Authority). From January 2024, all VAT-registered businesses must issue invoices through eTIMS. The system generates unique invoice numbers and transmits transaction data to KRA in real-time.
What eTIMS integration options are available?
Businesses can integrate with eTIMS via: TIMS device (hardware virtual sales controller), online eTIMS portal (web interface), eTIMS client (desktop application), or API integration with certified ERP systems. The KRA provides a sandbox environment for API testing. All options transmit invoice data to KRA in real-time.
Frequently Asked Questions
- Does eTIMS apply to all Kenyan businesses?
- From January 2024, all VAT-registered businesses must use eTIMS. Non-VAT-registered businesses above certain thresholds are progressively being brought into scope. The KRA has enforced compliance through tax audits and suspension of VAT credit claims for non-compliant buyers.
- Can Kenyan businesses issue invoices without eTIMS?
- No. Invoices not generated through eTIMS are not recognized for VAT purposes. Buyers cannot claim input VAT on purchases not supported by eTIMS-validated invoices. KRA has made eTIMS compliance a prerequisite for VAT registration and monthly VAT return filing.
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