eTIMS Explained: What Every Kenyan Business Must Do in 2026
In short
Who must onboard to eTIMS, the deadlines, and how eTIMS Lite works for the self-employed.
eTIMS is KRA’s electronic Tax Invoice Management System. If your business issues invoices, you almost certainly need to be on it. Here is what it means and what to do.
Who must onboard
All VAT-registered businesses, and increasingly non-VAT businesses whose expenses must be supported by valid electronic invoices. From 2024, expenses not supported by eTIMS invoices are not tax-deductible.
eTIMS Lite for small businesses
For sole proprietors and the self-employed, eTIMS Lite offers a simpler route to compliant invoicing via a web portal or USSD, without heavy hardware.
What to do next
Register on the eTIMS portal, choose the solution that fits your volume, and start issuing compliant invoices. If you are unsure which option fits, talk to our tax team.
Wakairu Consultants
Certified Public Accountants (K), ICPAK-registered. Writing on tax, audit and compliance for Kenyan businesses.