Electronic Tax Invoice Kenya | e-invoice KRA | e-invoicing ITMS

Our Key Clients

Frequently Asked Questions

What is TIMS?
TIMS is an acronym for Tax Invoice Management System which facilitates Kenya Revenue Authority (KRA) to manage invoices through standardization,validations and transmission of invoices data to KRA on real time or near real time basis
What is the timeline to comply with electronic inovoice (e-Invoice) in Kenya?
The effective date is 1st August, 2022. However, tax payer can get exetnsion by applyin to KRA 30 days before the effective date.
What is iTax?
iTax is a system developed by KRA for tax payers to register, update their tax registration details and file tax returns.
How eInvoice data should be transmitted to Kenya Revenue Authority (KRA)?
Tax payer should use compliant control unit devices which are called as Electronic Tax Register (ETR) to transmit eInvoice date to KRA.
How tax payers can purchase ETR?
Tax payers must purchase ETR from KRA authorized manufacturers. Below is the list of manufacturere as of 28th April, 2022.
What are the different types of ETR?
Type A - suitable for small business entities whose record keeping is manual and those who do sales on the move, e.g. van sales since the ETR is portable
Type B - suitable for retail outlets and shops using point of sale terminals
Type C- suitable for businesses that have automated their operations and are using software billing systems/ERPs.
Type D - suitable for all types of business entities
Who should comply with eInvoicing requirements?
All the VAT registered tax payers
What are the key fields required in elecronic tax invoice?
1. Seller PIN (Personal Identification Number)
2. Seller Name
3. Date and time of invoice issued
4. Buyer PIN (Only in case buyer claims VAT return)
5. Total Gross amount 6. Total Tax Amount
7. Tax Rate
8. Total Net Amount
9. Seller System Invoice Number
10. Control Unit Invoice Number
11. Control unit Serial Number
12. QR Code generated in the control unit
What are the penalties for non-compliant with eInvoicing regulations?
Tax payers non-compliant with eInvoicing regulations shall be liable to fine upto one million shillings or imprisonment for a period not exceeding 3 months or both.
How enInvoice-Kenya offered by Taxilla helps Kenya tax payers?
Taxilla is a Regtech platform which can transform data from any source system to respective ETR compliant data format. It helps tax payers to stay compliant with minimum or no impact on the source system. Provides options for the tax payers to design their custom invoice pdf within KRA provided guidelines.
Deadline to comply with e-Invoice regulation is 30th November, 2022

All VAT registered taxpayers are required to fully transition to the new ETRs to generate and electronically transmit their validated tax invoices to KRA in compliance with the VAT (Electronic Tax Invoice) Regulations, 2020.

Taxpayers experiencing challenges in complying with TIMS requirements are encouraged to report the same to KRA through their Tax Service Office (TSO) for facilitation.

Please refer below link for official notice from KRA.