Kenya eTIMS Invoice Compliance Checklist (Free)

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12 critical items still open - these are the highest-risk gaps.

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Registration and onboarding

Confirm the company has an active KRA PIN and iTax account in good standing.CRITICALRegister the business on the eTIMS portal and record the outlets or branches.CRITICALChoose the integration route: eTIMS client, OSCU, VSCU or API, matching your invoicing volume.Assign an internal owner for eTIMS and a backup user.Record the device or software identifiers issued by KRA.Test in the sandbox or pilot environment before live invoicing.Update standard operating procedures so staff know when an eTIMS invoice is required.CRITICAL

Invoices you issue

Every sales invoice is issued through eTIMS and carries a KRA control unit invoice number.CRITICALSeller name, PIN and address print correctly on each invoice.Customer PIN is captured on every business-to-business invoice.CRITICALItem descriptions, quantities, unit prices and tax category codes are complete.VAT is shown at the correct rate per line, with exempt and zero-rated lines flagged.CRITICALA QR code and the date and time of signing appear on the invoice.Credit notes and debit notes are issued through eTIMS and reference the original invoice.CRITICALExport invoices are issued with the correct zero-rated treatment.Cancelled or corrected invoices follow a documented approval step.

Invoices you receive

Suppliers are told to issue eTIMS invoices quoting your PIN.CRITICALExpense claims are rejected or flagged when no eTIMS invoice exists.Where a supplier cannot issue invoices, you know the buyer-initiated invoice route.Purchase invoices are matched to eTIMS data before input VAT is claimed.CRITICALVendor master holds a validated PIN for every supplier.Petty cash and small purchases have a rule for obtaining valid invoices.

ERP integration and controls

Tax codes in the ERP map to eTIMS tax categories without manual overrides.CRITICALItem master holds the classification codes needed by eTIMS.Failed or pending submissions are visible in a daily exception report.CRITICALOffline or outage procedures are documented and tested.Access is limited by role, with an audit trail of who issued, cancelled or amended invoices.Monthly reconciliation compares ERP sales, eTIMS records and the VAT return.CRITICALRetention rules for invoices and logs are defined and followed.Staff are trained on the process and refreshed after KRA changes.

Aim to close every critical item before relying on the process in a tax audit. Requirements and deadlines change, so confirm the current rules with KRA.

ERP to eTIMS exception report

Optional: we show how to list invoices that failed or are pending submission from your ERP.

Optional. The tool and every export work without this. No spam.

How to use this checklist

Work through the four groups in order: onboarding, invoices you issue, invoices you receive and ERP controls. Tick items as you confirm them and focus first on the ones marked critical. The score tells you how ready the process is, and the export gives you a record to attach to an internal control review or hand to your ERP partner.

Assign each unticked item to an owner.
Re-run after any ERP or tax code change.
Keep a dated copy for audit.

Why eTIMS matters

KRA expects invoices to be generated through its system so the authority can see transactions as they happen. For buyers, a supplier invoice that is not issued through the system can put the related expense deduction and input VAT claim at risk. That is why this checklist covers both sides: what you issue and what you accept from vendors.

Reading your score

A high score with open critical items is still a risk, because one missing control, such as an unmatched purchase invoice, can be enough to disallow a claim. Pay special attention to tax code mapping and the daily exception report. These two controls catch most real-world failures before they reach the monthly return.

Check PINs before posting supplier invoices.
Review pending submissions every day.
Reconcile at month end, not at year end.

Common mistakes

Common failures include issuing a manual invoice during an outage and never regularising it, leaving customer PINs blank, and mapping all items to one tax category. Teams also forget that credit notes follow the same route. Because rules and integration options are updated by KRA, treat this list as a working template and verify details against current guidance.

Frequently Asked Questions

What is eTIMS in Kenya?

eTIMS is the electronic Tax Invoice Management System run by the Kenya Revenue Authority. Businesses issue tax invoices through it so KRA receives transaction data electronically.

Do I need a customer PIN on invoices?

For business customers, capturing the PIN lets them claim expenses and input VAT against your invoice. Missing PINs are a common cause of rejected claims, so make the field mandatory in your ERP.

Can I connect eTIMS to my ERP?

KRA offers several integration routes, including software-based and API options. Which one fits depends on your ERP and invoice volume. Confirm the options and technical specifications with KRA.

Are credit notes covered?

Yes. Credit notes and debit notes should also be issued through the system and reference the original invoice. Handling them outside eTIMS creates reconciliation differences.

Netray can build a read-only reconciliation of ERP invoices against eTIMS submissions, so exceptions are listed daily with the query visible to your auditors.

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Kenya eTIMS Invoice Compliance Checklist for Manufacturers and Distributors