Overview of Available eTIMS Solutions and Their Eligibility Criteria

To obtain the eTIMS system, you need to provide the following: a copy of the ID of the Owner/Director of the company or Legal Representative and download and complete the Confirmation Form which must be signed by the Owner/Director or Legal Representative.

READ ALSO: How To Register for eTIMS using eTIMS Taxpayer Portal

Available eTIMS Solutions and Eligibility Requirements:

1. eTIMS Client Software (For Windows, Android, Tablet and PDA)

Designed for Large and Medium Taxpayers, both VAT and non-VAT registered, as well as other eligible taxpayers.

Eligibility Criteria for eTIMS Client Software:

  • Taxpayer must be engaged in the sale of goods.
  • Requires a desktop/laptop running Windows OS (Windows 10.0.17 or later version), with a minimum of 2GB RAM and 20GB storage.
  • Taxpayer must not have an existing invoicing system.

2. eTIMS Mobile Application

Ideal for small, micro, or newly registered taxpayers with an annual turnover not exceeding KES 5,000,000.00.

Eligibility Criteria for eTIMS Mobile:

  • Suited for small and micro taxpayers.
  • Taxpayer must operate in the service sector without stock management provision.
  • Requires a smartphone with Android version 8.0 and above, possessing internal storage capacity of 8 GB or more.

3. Online eTIMS

Suitable for service sector entities issuing fewer than 10 invoices per month, such as rental property owners, transport service providers, consultants, and legal professionals.

4. eTIMS System-to-System Integration

Designed for taxpayers with automated billing/invoicing systems requiring integration with the Kenya Revenue Authority (KRA).

  • Online Sales Control Unit (OSCU) for entities with online invoicing systems.
  • Virtual Sales Control Unit (VSCU) for entities engaged in bulk invoicing without constant online operation.

Taxpayers can opt for self-integration or engage certified third-party vendors, subject to a comprehensive certification process.

Certification Process for Automated Billing/Invoicing System Integration

  • Review OSCU or VSCU API technical specifications on the KRA website.
  • Develop and test the OSCU/VSCU integration using the eTIMS sandbox environment.
  • Apply for certification by submitting the eTIMS Bio Data Form and required documentation to the KRA eTIMS Operations office.

Documentation Requirements

a) For Third-Party Vendor Integrators Certification

  • Business registration documents.
  • National ID for directors/partners/sole proprietors.
  • Company/business tax compliance certificates.
  • Proof of at least three qualified technical staff.
  • Notarized declaration of financial stability.
  • Technology architecture documentation.
  • Submission of Trader Invoicing System (TIS) integration Software.

b) For Taxpayer Self-Integration Certification

  • Company/business tax compliance certificate.
  • Proof of at least three qualified technical staff.
  • Technology architecture documentation.
  • Submission of Trader Invoicing System (TIS) integration Software.

READ ALSO: How To Register for eTIMS using eCitizen (Non VAT Taxpayers)

Upon successful integration and certification, KRA issues an interim approval certificate for VSCU/OSCU integration.