Key compliance facts
Standard
eTIMS JSON/XML
Authority
KRA — Kenya Revenue Authority
Mandatory For
VAT-registered traders (from 2023); all businesses with income (expanding 2024–2025)
Effective Date
February 2023 (VAT traders) · 2024–2025 (all businesses with income)
About Kenya E-Invoicing
Kenya's KRA introduced eTIMS (Electronic Tax Invoice Management System) in 2023, replacing the older TIMS (fiscal device) model. eTIMS is a software-based system where businesses generate invoices through KRA-approved software or APIs, which transmit data to KRA in real time. Unlike the old hardware fiscal device requirement, eTIMS is cloud-based. The system assigns a Control Unit Invoice Number (CUIN) to each validated invoice. KRA is progressively mandating eTIMS across all business categories.
Implementation Phases
- ✓
eTIMS Launch
Feb 2023eTIMS launched as software replacement for hardware TIMS devices. Mandatory for VAT-registered traders.
- ◉
Non-VAT Extension
Jan 2024eTIMS extended to non-VAT registered businesses with annual income above KES 5 million.
- ○
Universal Coverage
2025Planned extension to all businesses with any taxable income.
Key Compliance Facts
- Software-based: no physical fiscal device required
- CUIN (Control Unit Invoice Number) assigned to each cleared invoice
- Multiple integration options: eTIMS portal, OSCU (online TIMS), API
- Replaces old hardware TIMS devices phased out from 2023
Frequently Asked Questions
Is e-invoicing mandatory in Kenya?
VAT-registered traders (from 2023); all businesses with income (expanding 2024–2025). Status: Phased Rollout.
Which authority regulates e-invoicing in Kenya?
KRA — Kenya Revenue Authority
What e-invoicing standard does Kenya use?
eTIMS JSON/XML
What is the e-invoicing model in Kenya?
Real-Time Reporting (eTIMS)
When did Kenya e-invoicing take effect?
February 2023 (VAT traders) · 2024–2025 (all businesses with income)