eTIMS for small businesses: choosing the right way to invoice
Every business, VAT-registered or not, is expected to issue electronic tax invoices. Pick the eTIMS option that fits how you sell.
By HMG Editorial Team · Published
Why eTIMS applies to you
KRA's electronic Tax Invoice Management System (eTIMS) records invoices as they are issued. It applies to businesses whether or not they are registered for VAT, and buyers increasingly need valid eTIMS invoices to claim expenses and input VAT.
If your customers are businesses, expect them to ask for an eTIMS invoice before they pay. Without one, they may not be able to deduct the cost, which makes you a less attractive supplier.
Match the option to your volume
KRA offers lighter options for low-volume sellers, which let you issue invoices from a computer or phone, and client software for businesses that issue invoices throughout the day. Larger businesses with their own point-of-sale or accounting systems can connect those systems directly through a system integrator.
Choose based on how many invoices you issue, where you issue them (counter, office or on the road) and whether you already use accounting software. Switching later is possible, but invoicing habits are hard to change once staff are used to them.
Set it up properly once
Register on the eTIMS portal with your KRA PIN, add your items and services with the right tax treatment, and train whoever raises invoices. Test a few invoices and confirm they appear correctly before relying on the system for real sales.
Ask your suppliers for eTIMS invoices too, and check the PIN and amounts on each one. Your own expense and input VAT claims depend on them.
This article is general guidance only and is not individual tax, legal or accounting advice. Rules change; confirm your position with an HMG consultant before acting.
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