KRA eTIMS explained for Kenyan shops and businesses

By Jaydee Innovation Hub · 7 min read

If you run a business in Kenya, you have probably heard about eTIMS — and maybe felt unsure what it actually requires of you. Here is a plain-English explanation of KRA eTIMS, who it affects, and how the right point-of-sale system makes compliance almost invisible.

What is eTIMS?

eTIMS (the electronic Tax Invoice Management System) is KRA's platform for issuing and transmitting tax invoices electronically. Instead of a plain receipt, each sale produces a control-unit invoice with a unique number and a QR code that ties the transaction back to KRA. The goal is a real-time, verifiable record of business sales.

Who needs it?

eTIMS has been extended well beyond large VAT-registered firms — increasingly, businesses of many sizes are expected to issue eTIMS-compliant invoices, and buyers may need them to claim expenses. If you sell goods or services, it is safest to assume eTIMS applies and to be ready for it.

OSCU vs VSCU

KRA offers two ways to connect. OSCU (Online Sales Control Unit) suits businesses that are online at the point of sale and transmit invoices in real time. VSCU (Virtual Sales Control Unit) suits higher-volume or intermittently-connected setups, batching and transmitting when connected. A good POS supports both so you can pick what fits your business.

How it works at the till

In practice, eTIMS should happen inside the sale, not as a separate chore. The cashier rings up items, takes payment, and the system generates the control-unit invoice and QR automatically — printing it on the receipt or emailing a PDF. If the connection drops, invoices should queue and retry so nothing is lost.

Staying compliant without the headache

The businesses that struggle are the ones bolting eTIMS on with a separate app and manual steps. The ones that don't are those whose POS issues the invoice, takes M-PESA, and updates stock and accounts in a single action — so compliance is a by-product of selling, not extra work.

How RetailPulse handles it

RetailPulse is KRA eTIMS ready (OSCU/VSCU): every sale gets a control-unit invoice number and QR, transmitted to KRA, with queued retry if you go offline — alongside native M-PESA and automatic bookkeeping, on your own server. See the KRA eTIMS POS page for more.