Independent reference

What Is eTIMS in Kenya? Electronic Tax Invoice Management System

eTIMS is KRA's electronic Tax Invoice Management System. It provides several official invoicing solutions and system-integration routes for transmitting electronic tax invoices. The right route depends on the taxpayer, tax status and operating setup. Start with the task you need to complete, then use KRA's current guidance for the final regulatory decision.

Complete an eTIMS task

Register for eTIMS →Log in to an official portal →Generate an invoice →Generate an invoice through eCitizen →Download an invoice PDF →Verify an invoice →Correct an invoice →Fix a rejected invoice →Run a compliance review →Integrate the eTIMS API →

Who eTIMS affects

KRA describes eTIMS as its electronic invoicing platform and provides solutions for VAT and non-VAT taxpayers, including simplified channels for eligible small and micro taxpayers. However, not every person, transaction, exemption or statutory exclusion is identical. Treat broad statements such as “every business follows the same steps” with caution.

Confirm your taxpayer-specific obligation and appropriate solution with current KRA guidance or a qualified Kenyan tax professional. This guide explains the operating system; it is not an assessment of an individual taxpayer.

Available KRA eTIMS solutions

Solution	Typical use	Access
eCitizen web / ePOS	Web invoicing and related business records for applicable users	ecitizen.kra.go.ke
USSD	Phone-menu access to KRA services and simple invoicing workflows	Dial *222# and select KRA Services
eTIMS mobile or paypoint apps	Device-based invoicing for the supported taxpayer and device setup	Use KRA's official install and user-guide links
eTIMS Online Portal	Portal registration, item and transaction workflows, and invoice history	etims.kra.go.ke
OSCU or VSCU integration	Connecting an existing business system or third-party product	KRA sandbox, technical specifications and production approval

KRA says taxpayers can access invoices generated across different eTIMS solutions through the online taxpayer portal. Current eligibility and screens should be checked in the official guides.

eTIMS, eCitizen and iTax: what each one does

These names often appear in the same search, but they are not one interchangeable login. eTIMS is KRA's electronic invoicing system. KRA services on eCitizen provide access to applicable invoicing and checker workflows. iTax remains the tax-account, return and payment destination for its supported services.

Destination	Use it for	Do not assume
eTIMS Taxpayer Portal	eTIMS registration, solution access and available transaction workflows	That an iTax or eCitizen password will work
KRA services on eCitizen	Applicable eTIMS Lite invoicing, buyer-initiated invoicing and KRA checkers	That every taxpayer sees the same services
iTax	Tax registration, returns, payments and other iTax account functions	That an iTax record is an accepted eTIMS invoice
Risiti	Independent invoice preparation, submission status, accepted PDFs and sharing	That getrisiti.com is an official KRA login

Use the official eTIMS login and portal guide when you need the correct destination or password-recovery route.

eTIMS versus an ETR machine

An Electronic Tax Register is a physical fiscal device associated with earlier and device-based receipt workflows. eTIMS is KRA's broader electronic invoicing system, with web, mobile, installed Client and system-integration options. The practical question is not simply “hardware or software”; it is which current KRA solution fits the taxpayer, sales environment and existing systems.

Do not discard a working device or buy a replacement solely because an article claims every ETR is obsolete. Confirm the current KRA route, support position and transition needed for the business. A counter-based retailer may value an installed paypoint or integrated POS, while a service business may prefer a browser or phone workflow.

Choose from the operating need

Consider invoice volume, connectivity, receipt printing, branches, staff, existing POS or ERP software, corrections and reconciliation before changing the invoicing route.

Verify cost claims

Compare written current quotations and the complete operating cost. Do not rely on unsupported hardware-price, repair-rate or vendor-reliability figures.

The eTIMS invoice lifecycle from sale to record

Stage	Control	Evidence to retain
Prepare	Correct seller, buyer where applicable, items, tax and totals	The reviewed transaction in the issuing solution
Submit	Send once through the configured KRA route	Stable invoice or request identifier
Resolve	Distinguish pending, retrying, failed and accepted outcomes	Status history and any error details
Complete	Confirm returned receipt or control-unit information	Final accepted invoice and returned KRA data
Share	Send the unchanged final receipt through an appropriate channel	Document or secure receipt link
Correct	Link the original to the supported credit note or replacement	Original, correction reason, credit note and replacement
Reconcile	Compare invoices with sales, payments and accounts	Period review and resolved exceptions

For an operating review, use the complete eTIMS compliance checklist.

OSCU and VSCU

OSCU

The Online Sales Control Unit supports online system-to-system invoice submission. It suits a product that can communicate with KRA during the transaction and needs the result in its workflow.

VSCU

The Virtual Sales Control Unit supports integrated systems with different connectivity or bulk-transmission needs. Its technical process and approval should be evaluated against the current KRA VSCU specification.

Use the OSCU versus VSCU guide for a decision-oriented comparison.

Registration and onboarding

Start at the official KRA destination for the solution you intend to use. Prepare the KRA PIN, registered contact details, business profile and authorization for the taxpayer. Do not mix a KRA portal password with an eCitizen or third-party product login.

Follow the eTIMS registration guide and the official portal map.

Invoice creation and verification

An invoice workflow normally captures seller, buyer where applicable, item or service, quantity, price, tax treatment, payment method and totals. The final document should be treated as an eTIMS invoice only after the issuing solution confirms KRA acceptance and returns the required receipt details.

Buyers can use KRA's Invoice Number Checker or scan the QR code, then compare the seller PIN, buyer details, items, tax and total. A polished PDF by itself is not the verification test.

Credit notes and corrections

Do not alter an accepted PDF or silently delete the local record. Correct the accepted transaction through the linked full or partial credit-note workflow in the solution that issued it, then retain the original, credit note and replacement together.

Buyer PIN

Capture the buyer PIN accurately when it applies to the business purchase. If it is wrong after submission, use the proper correction workflow. KRA's invoice-validation guidance specifically notes the value of buyer details in identifying errors early.

Common errors

Wrong buyer PIN: verify every character and do not substitute an ID number.
Wrong tax type: confirm the supply and seller's tax position before submission.
Pending submission: keep one record and wait for a confirmed result.
Duplicate invoice number: reconcile whether KRA already accepted the original.
Missing PDF or QR details: resolve acceptance and receipt metadata before sharing.

Risiti's role

Risiti is independent commercial software from PesaStack Limited. Its business application prepares invoice data, submits through its configured OSCU workflow, shows submission status, renders accepted receipt PDFs and supports sharing. Its platform API serves software teams integrating eTIMS into their products.

Risiti is not KRA, does not replace iTax, and cannot decide a taxpayer's legal obligation or guarantee KRA availability. KRA's own channels remain available and may be the better fit for occasional or simple invoicing.

See the Risiti invoice workflow

Official sources

Last reviewed: 13 August 2026. See the Risiti editorial policy. This is general information, not individualized tax or legal advice.