eTIMS Compliance

eTIMS Compliance by Industry

Every VAT-registered business in Kenya must comply with KRA's Electronic Tax Invoice Management System (eTIMS). But compliance requirements vary significantly by industry — a hotel has different invoicing patterns than a retail chain, and a government contractor faces different documentation requirements than a SaaS company.

Industry-Specific Guides

Each guide in this section covers the complete compliance path for a specific industry: registration, system configuration, staff training, ongoing monitoring, and audit preparation. We include the specific KRA rulings and exemptions that apply to each sector.

Common Compliance Mistakes

The most frequent penalty triggers we see are late transmission of invoice data (the 48-hour window is strict), incorrect tax category codes for mixed-supply businesses, and failure to issue credit notes through eTIMS when processing refunds. Each industry guide addresses the sector-specific pitfalls.

Frequently Asked Questions

Do all businesses need eTIMS?

All VAT-registered businesses in Kenya are required to use eTIMS. Non-VAT businesses may be required in future phases.

What are the penalties for non-compliance?

KRA can impose fines, deny VAT input claims, and in severe cases suspend business operations for eTIMS non-compliance.

Can I use eTIMS for exempt supplies?

Exempt supplies must still be recorded in your system but are transmitted with the appropriate exemption code.