eTIMS: what it is and what it requires
Everything on this site about the electronic tax invoice system: what it is, who it applies to, how to register, how to issue and correct invoices, and what happens to expenses without one. Each statement is marked as a requirement, an explanation or practical guidance, and carries the source it came from.
Topics
What eTIMS isWhat is eTIMS and what does it actually do?eTIMS vs iTaxWhat is the difference between eTIMS and iTax?Who must complyDoes my business have to use eTIMS?Signing in to eTIMSWhere do I sign in to eTIMS, and what do I need first?Registering for eTIMSHow do I register my business for eTIMS?Choosing an eTIMS channelWhich eTIMS option fits a business like mine?Issuing an eTIMS invoiceWhat has to be on an eTIMS invoice and how do I issue one?Checking an eTIMS invoiceHow do I check whether an eTIMS invoice is genuine?Credit and debit notesHow do I correct or reverse an eTIMS invoice?Expenses and deductibilityWhat happens to expenses that have no eTIMS invoice?Penalties and enforcementWhat are the consequences of not complying with eTIMS?Working offlineWhat happens to eTIMS invoicing when the network goes down?Records and auditWhat records does a Kenyan business have to keep, and for how long?VAT registrationWhen does a Kenyan business have to register for VAT?Turnover TaxWhat is Turnover Tax and does it apply to my business?What eTIMS costsHow much does eTIMS cost?The KRA PINWhat is a KRA PIN and where does it appear on an invoice?Stock and inventory controlHow should a business like mine control stock?M-Pesa reconciliationHow do I reconcile M-Pesa payments against sales?Staff and shrinkageHow do I tell who sold what, and where stock is going?Choosing a POS systemWhat should a Kenyan business look for in a POS system?Pricing and marginHow do I know whether I am actually making money on what I sell?Suppliers and purchase recordsWhat should I keep from my suppliers, and why does it matter at tax time?Doing business locallyWhat does running a compliant business look like in this town?
