The short answer
Software installed on a machine at the business. KRA documents a Windows option and an Android one, so this covers both a counter PC and a handset.
What it actually is
An application installed on a device the business owns, rather than a page in a browser. Runs on: Windows, Android, a laptop, a desktop, a smartphone, a tablet. It is built to cope with a connection that is not always up.
What the rules say
Stated by the publisher from the cited KRA material. Our reviewer has not yet re-checked it against the source, so confirm anything you are about to act on with KRA directly.
KRA identifies several categories of eTIMS solution, among them eTIMS Online, the eTIMS Client, eTIMS Lite, system-to-system integration, reverse invoicing and buyer-initiated invoicing. Which one suits a business depends on how it issues invoices rather than on what it sells.
KRA documents eTIMS Client options for Windows and for Android, and makes eTIMS Lite reachable through eCitizen, through USSD and as a mobile solution.
Tax rules in Kenya change with each Finance Act and with regulations made during the year. Before acting on any figure, deadline or threshold, check the current position on KRA's own website.
This page explains how a requirement generally works. It is not tax advice, and it cannot account for the specifics of any one business. For a position you intend to rely on, confirm with KRA directly or with a registered tax agent.
When this is the right shape
Our reading, not a rule. Nothing below is a statement of what KRA requires.
- A counter that issues invoices through the trading day rather than in a batch afterwards
- A business with a machine that stays in one place and stays switched on
- Somewhere connectivity is good but not perfect
- A trade where the person invoicing is the person serving
Where it gets awkward
Our reading, not a rule. Nothing below is a statement of what KRA requires.
- A business with no machine of its own, where a handset is the only computer
- Several branches, because each one is a separate installation to keep current
- Anywhere nobody is responsible for updates, which is how a working setup quietly stops working
The invoicing pattern it assumes
Our reading, not a rule. Nothing below is a statement of what KRA requires.
Steady invoicing through the day from a fixed point. It assumes there is a counter and that the counter has a machine on it.
What getting started involves
Our reading, not a rule. Nothing below is a statement of what KRA requires.
More to get right than the portal and more to maintain. The install itself is the easy part; what decides whether it survives is whether someone at the business owns it when it needs updating, and whether staff can use it with a queue waiting.
eTIMS Client in specific trades
Common questions
What is eTIMS Client?
Software installed on a machine at the business. KRA documents a Windows option and an Android one, so this covers both a counter PC and a handset.
What do I need to use eTIMS Client?
Its own description names these devices: windows, android, laptop, desktop, smartphone, tablet. Confirm current requirements with KRA before buying anything on the strength of a summary.
When is eTIMS Client the wrong choice?
A business with no machine of its own, where a handset is the only computer. That is our reading of how the channel behaves, not a rule.
How do I know this information is current?
Tax rules in Kenya change with each Finance Act and with regulations made during the year. Before acting on any figure, deadline or threshold, check the current position on KRA's own website.
Other eTIMS channels
Sources
- officialeTIMS (Electronic Tax Invoice Management System) — Kenya Revenue Authority, checked 2026-09-18
- officialKenya Revenue Authority — Kenya Revenue Authority, checked 2026-09-18