eTIMS

Kenya's real-time fiscal e-invoicing platform, KRA.

Definition

eTIMS is the software evolution of TIMS: instead of a physical ETR device, the taxpayer transmits each invoice (VAT and non-VAT) to the KRA via an app, a web client, an online portal or an API integration, and receives a QR code and an invoice control number. Deductibility of an expense depends on the invoice being recorded in eTIMS.

Origin

Implemented by the Kenya Revenue Authority under the Tax Procedures Act and the Value Added Tax Act; governed by the VAT (Electronic Tax Invoice) Regulations 2023.

Example in context

A services supplier bills a client: the invoice is sent through the eTIMS API, the KRA returns a Control Unit Invoice Number and a QR code, both printed on the invoice issued to the buyer.

Related terms

• TIMS — the hardware predecessor (ETR devices).