Do I still need a hardware ETR?

No. eTIMS is the online replacement for hardware ETRs. Invoicemonk uses the VSCU/OSCU APIs, so no on-premise device is required.

How does the buyer verify the invoice?

The KRA QR on the invoice resolves to the KRA verification record confirming the CU Invoice Number, seller, buyer, and totals.

Are exempt and zero-rated supplies handled?

Yes. The correct VAT classification (16% standard, 8% petroleum, 0% zero-rated, exempt) is applied per KRA Schedule 1 and 2.

What about credit notes?

Credit notes are linked to the original CU Invoice Number and transmitted to KRA on issue.

My turnover is below KES 5 million — should I still use eTIMS?

If any of your buyers want to deduct the expense, they need an eTIMS invoice from you. Invoicemonk supports voluntary onboarding for sub-threshold sellers.

Kenya · KRA (Kenya Revenue Authority)

eTIMS (Electronic Tax Invoice Management System)

Invoicemonk transmits Kenyan invoices to the KRA eTIMS platform in real time, receives the Control Unit Invoice Number and KRA-signed QR, and binds them to the invoice. Live since 31 March 2024.

Start with Pro: $15/mo All 18 live e-invoicing mandates

ArtefactCU Invoice NumberTransportDirect API submission to the KRA eTIMS portalLive since2024Applies toAll taxpayers with annual turnover above KES 5 million

What you get

Built for Kenya from day one

What eTIMS requires

KRA eTIMS replaced the older TIMS hardware-ETR model from late 2023. All taxpayers with annual turnover above KES 5 million, and all VAT-registered taxpayers regardless of turnover, must transmit every invoice to KRA in real time and present the Control Unit Invoice Number (CU Invoice Number) and QR on the buyer-facing invoice. The KRA-issued QR resolves to the KRA verification record.

How Invoicemonk meets eTIMS

Invoicemonk uses the eTIMS online model (VSCU/OSCU APIs) to submit every invoice to KRA, capture the CU Invoice Number and KRA signature, and bind the verification QR to the invoice PDF. The Kenyan VAT rate (16%) and exemption codes are applied per KRA schedules.

Who this applies to

Kenyan taxpayers above KES 5 million annual turnover; all VAT-registered taxpayers; and any taxpayer claiming an expense as a deduction (the buyer-side requirement that every supplier issue an eTIMS invoice).

Cryptographic artefacts, in every jurisdiction we cover

Invoicemonk issues cryptographically signed structured invoices in every one of the 18 jurisdictions we cover, using the local artefact the tax authority requires:

CSID — ZATCA (Saudi Arabia)
IRN — GST India (NIC IRP), FIRS Nigeria, GRA Ghana
UUID — MyInvois Malaysia
QR + Control Unit Number — KRA eTIMS (Kenya)
Chave de Acesso — NF-e / NFS-e (Brazil)
Fiscal signature — ZIMRA FDMS (Zimbabwe)
XAdES digital signatures — Peppol (EU), MTD (UK)
ICP-Brasil A1 — Brazilian NF-e / NFS-e signing

Each mandate page documents the local artefact, signing algorithm, certificate authority, and the spec section that requires it.

FAQ

Kenya e-invoicing, answered

Related guides

Implementation playbooks for Kenya

Step-by-step guides, explainers, and error catalogues for the CU Invoice Number workflow.

Editorial illustration of Kenya's KRA eTIMS device and invoice flow for the how to comply with kra etims kenya guide

How to Comply with KRA eTIMS in Kenya: Onboard, Connect, and Issue Your First Control Unit Invoice (2026)

Step-by-step playbook for issuing KRA Electronic Tax Invoice Management System (eTIMS) invoices in Kenya — iTax onboarding, picking the right eTIMS variant (Lite, Online, OSCU, VSCU, Multi-Paypoint), provisioning the signing credential, and printing the Control Unit Invoice Number plus QR.

Read guide

Editorial illustration of Kenya's KRA eTIMS device and invoice flow for the kra etims kenya explained guide

KRA eTIMS Kenya Explained: Scope, Variants, VAT Handling, and the 2026 Income-Tax Linkage

A plain-English explainer for KRA eTIMS — what the Electronic Tax Invoice Management System is, who must comply (including non-VAT taxpayers), how the eTIMS variants differ, what 16% / 8% / 0% VAT handling looks like, and how 2026 income-tax validation rewires the stakes.

Read guide

Kenya: compliant from day one

KRA eTIMS Control Unit Invoice Number and QR transmitted in real time.

Start with Pro: $15/mo Talk to sales

Verified against authority specifications — sources reviewed 2026-06-23View