The Kenya Revenue Authority (KRA) has reminded consumers to ask for a valid electronic Tax Invoice Management System (eTIMS) receipt after every purchase, saying a genuine receipt must contain three key details.

In a statement shared on its official X account on Wednesday, July 15, KRA said every valid eTIMS receipt should display the supplier’s Personal Identification Number (PIN), a QR code and the total amount of the transaction.

“Always ask for a valid eTIMS receipt for every purchase you make. A valid eTIMS receipt iko na PIN of Supplier, QR Code, Total Amount. So if any of the above is missing, pause kwanza! Kumbuka ukichukua change chukua pia eTIMs receipt yako,” KRA stated.

The tax authority said verifying these details helps consumers confirm that transactions have been captured correctly within the tax system.

How eTIMS works

eTIMS is KRA’s digital invoicing platform that replaced paper tax invoices and enables businesses to issue electronic tax invoices.

The system is available to businesses of all sizes, including companies, sole proprietors, informal traders, landlords and taxpayers who are not registered for Value Added Tax (VAT).

Since January 1, 2024, businesses claiming expenses for tax purposes have been required to support those claims using eTIMS invoices.

The requirement applies across different sectors, including healthcare institutions, schools, non-governmental organisations and agricultural businesses.

KRA provides several options for accessing the platform, including the online portal, downloadable eTIMS Client software, eTIMS Lite through eCitizen and the *222# USSD service, a mobile application and system integration for businesses with existing enterprise resource planning systems.

Small and micro enterprises that are not VAT-registered can use the simplified eTIMS Lite platform.

Support for small businesses

KRA has also introduced Buyer Initiated Invoicing to facilitate transactions involving small-scale traders and farmers whose annual turnover does not exceed KSh5 million.

Under the arrangement, buyers can generate an eTIMS invoice on behalf of the seller through the eCitizen platform. The seller then receives a notification through SMS or USSD and is required to approve or reject the invoice within 30 days.

According to KRA, the system ensures transactions are properly recorded even where sellers do not have their own electronic invoicing platforms.

The authority said the initiative supports accurate record keeping while improving tax compliance among small businesses.

Benefits of valid receipts

KRA said valid eTIMS receipts help businesses maintain accurate financial records, manage stock and simplify tax return filing. The authority noted that the platform is provided free of charge, helping businesses reduce compliance costs while improving efficiency in tax administration.

Some transactions, including salaries, imports, air tickets, interest payments and fees charged by financial institutions, are not subject to the eTIMS requirement.

KRA urged consumers to make it a habit to verify every receipt before leaving a business premises by checking for the supplier’s PIN, QR code and total amount.

The authority said asking for a valid eTIMS receipt not only helps businesses comply with tax regulations but also supports proper record keeping and strengthens accountability in commercial transactions.