Kenya
Live since September 2024
Mandate Overview
The mandate
Kenya's Revenue Authority (KRA) operates eTIMS — the Electronic Tax Invoice Management System — which has been mandatory since September 1, 2024 for all VAT-registered businesses and effectively for any taxpayer whose expenses must be deductible against income tax. eTIMS replaced the older TIMS (hardware-tied control units) with a flexible model offering multiple onboarding paths: eTIMS Online (web portal), eTIMS Lite (USSD/mobile), eTIMS Client (desktop), and eTIMS for VSCU and OSCU (system-to-system integration). Every invoice issued in Kenya must be transmitted to KRA and stamped with a control unit signature; non-eTIMS invoices are not deductible.
Timeline
Key milestones
TIMS rolled out (hardware-based control units)
eTIMS launched as software-based successor with multiple onboarding paths
All VAT-registered businesses required to onboard eTIMS
Non-eTIMS invoices fully non-deductible; mandate effectively universal
Flowie Coverage
How Flowie supports Kenya
Flowie generates eTIMS-compatible invoices ready for KRA submission via system-to-system integration. Local accredited service provider partnerships required for full transmission.
FAQ
Common questions
Is eTIMS mandatory for my business?
What is the difference between TIMS and eTIMS?
Ready for Kenya?
Flowie keeps you compliant, automatically.