eTIMS — KRA's electronic Tax Invoice Management System — is how invoices reach KRA in real time. For a small seller it matters for one big reason: your business customers now need an eTIMS invoice from you to claim what they paid you as an expense.
Why customers are asking for it
From 1 January 2026, KRA checks the income and expenses in tax returns against eTIMS records. An expense without a valid eTIMS invoice is at risk of being disallowed, which raises the buyer's tax. KRA allowed a one-time concession for expenses without eTIMS invoices in 2025 returns; that window closed with the 2025 filing season.
So a shop, office or company buying from you will prefer the seller who can give them an eTIMS invoice.
It is free
KRA provides eTIMS free of charge — the online portal and its client software. You only pay if you choose a third-party system that connects your own invoicing to eTIMS.
Three ways to issue an invoice on your phone
- WhatsApp: since January 2026 KRA runs a WhatsApp service. Save +254 711 099 999, send "Hi", and follow the menu to generate an invoice. (You still need a KRA PIN first.)
- *USSD, 222#: works on any phone, without data — choose the KRA services and the eTIMS invoice option.
- eTIMS apps and the eCitizen/KRA portals for sellers who invoice often.
A simple routine
- Get a KRA PIN if you do not have one.
- Each time a business customer pays, issue the eTIMS invoice the same day — while the order is in front of you.
- Keep your own record of orders and payments, so your invoices and your M-Pesa statement agree.
Your Duka dashboard keeps every order with its payment, which makes step 3 the easy part.