The Kenya Revenue Authority (KRA) has directed fuel stations across the country to issue eTIMS-compliant receipts starting Wednesday, December 31, 2025, to help in tracking their expenses.

Through a public notice issued via X on Friday, December 19, 2025, KRA said complying with the new directives will be important in building the nation.

”Starting 31st December, fuel stations across Kenya will be required to issue eTIMS-compliant receipts. These receipts help you track your expenses and help build the nation. Every litre counts. Every receipt matters.” The Kenya Revenue Authority said.

What they are

eTIMS-compliant receipts are electronic tax invoices generated and transmitted to the KRA in real-time using its approved systems. All businesses in Kenya, regardless of their Value Added Tax (VAT) registration status or annual turnover, are required to issue these receipts to ensure tax compliance and allow expenses to be tax-deductible. 

According to KRA, the petroleum sector, known for its complex and high-volume operations, was significantly impacted by the electronic invoicing requirement that mandates a compliant e-invoice for every sale. Traditional ETRs often posed operational challenges, resulting in non-compliance and inefficiencies in fuel dispensing environments.

The eTIMS Fuel Station System was introduced to address these gaps. Implementation began in June 2024 and follows a 12-month phased rollout, including a voluntary pilot and extensive stakeholder engagements ahead of the mandatory compliance deadline.

Key objectives

This system enables fuel stations to meet real-time electronic invoicing requirements while ensuring compliance, accuracy, and operational efficiency in a fast-paced retail environment. It also aims to reduce manual errors and simplify tax filing through system automation.

Benefits for Fuel Stations

The system offers the following benefits: Automation enhances efficiency and eliminates manual processes, faster service delivery improves customer experience at the forecourt, supports PIN capture, mobile payments, and loyalty programs for seamless integration.

It also improves invoice accuracy and simplifies reconciliation, feeds directly into simplified VAT returns for easier compliance and enables real-time validation for quicker supplier payments and VAT refunds.

eTIMS integrates with the fuel station’s automation setup—forecourt controller, sales system, POS, printer, or fuel management system—to ensure that all transactions are recorded and transmitted to KRA in real time. The system supports offline invoicing, VAT auto-fill, mobile money, and loyalty programs, enhancing both compliance and customer convenience.

The KRA maintains that the system is mandatory, adding that all fuel stations must integrate with eTIMS by June 30, 2025.