Are you eTIMS-compliant?
Enter your monthly revenue above to calculate your exposure.
Estimates based on KRA's 2026 framework: unsupported expenses are disallowed and added back as taxable income (taxed at the 30% corporate rate); eTIMS non-compliance penalty under Section 86 of the Tax Procedures Act is up to double the tax due or KES 100,000 (whichever is higher); company late filing is KES 20,000 or 5% of tax due; interest accrues at 1% per month. Assumes costs ≈ 70% of revenue and 60% of those costs are unsupported when not on eTIMS. Figures are indicative, not tax advice. Consult a registered tax agent for your exact position.
KRA now checks your return against eTIMS.
From 1 January 2026, when you file your income tax return, KRA's system compares what you declare with three records it already has.
eTIMS invoices
Every invoice issued through eTIMS — the ones you issue when you sell, and the ones your suppliers issue to you.
Withholding tax
Tax your customers withheld from payments to you and reported to KRA.
Customs records
Import entries for goods you brought into the country.
If the numbers do not match, the return is flagged. An expense with no eTIMS invoice behind it can be refused, even if you really paid it. That means more tax on profit you never made.
What it means for your business.
When you sell
Every sale needs an eTIMS invoice, VAT registered or not. Business customers need it too: without your eTIMS invoice, they cannot claim what they paid you.
When you buy
Every supplier bill needs an eTIMS invoice with your KRA PIN on it. Rent, stock, repairs, transport — ask for the eTIMS invoice every time. No invoice, no deduction.
No eTIMS invoice needed for: staff salaries and wages, imports (the customs entry counts), interest, airline tickets, and payments already taxed by final withholding tax.
Your records, on your side.
An eTIMS invoice on every sale
Maamul creates it at the till and sends it to KRA through our KRA-approved integration partner. Nobody re-types sales into the KRA portal.
Sales and M-Pesa in one record
Each M-Pesa payment is matched to its sale, so your sales and your payments tell the same story.
Ready for your tax agent
Sales and invoices in one place, exported to PDF or Excel. On Growth, your expenses and books sit alongside them.
A four-step check.
- ✓Make sure every sale goes out as an eTIMS invoice — not just the big ones.
- ✓Ask each regular supplier for eTIMS invoices with your KRA PIN. Start with your biggest costs.
- ✓Compare your books with your eTIMS records before you file, not after KRA writes to you.
- ✓If the numbers do not match, talk to a registered tax agent before the deadline.
eTIMS, answered plainly.
Do I need eTIMS if I am not VAT registered?+
Yes. Since the Finance Act 2023, every business in Kenya issues its invoices through eTIMS, whether or not it is registered for VAT.
What does KRA check when I file?+
From 1 January 2026, KRA checks the income and expenses in your income tax return against three records it already holds: eTIMS invoices, withholding tax reported by your customers, and customs import records. Figures that do not match are flagged.
What happens to an expense with no eTIMS invoice?+
It can be refused as a deduction. That raises your taxable profit, so you pay tax on money you really spent, and penalties and interest can follow.
Which expenses do not need an eTIMS invoice?+
Staff salaries and wages, imports (the customs entry is the record), interest, airline tickets, and payments already taxed by final withholding tax.
What is the penalty for not issuing eTIMS invoices?+
Under Section 86 of the Tax Procedures Act, failing to issue an electronic tax invoice can cost up to double the tax due, or KES 100,000, whichever is higher. Company late filing adds KES 20,000 or 5% of the tax due, plus 1% interest a month.
Why can it cost more than the penalty?+
Your business customers cannot claim what they paid you unless you give them an eTIMS invoice. Many will move to a supplier who can.
Does Maamul file my tax return?+
No. Maamul creates an eTIMS invoice for every sale and sends it to KRA through our KRA-approved integration partner. You or your tax agent still file the return on iTax, with sales figures that already match what KRA sees.
Based on KRA's public notice of November 2025 and the Finance Act 2023. General information, not tax advice.