The short answer
The lighter route, which KRA makes reachable through eCitizen as well as through USSD and a mobile solution. Aimed at businesses issuing few invoices rather than at a busy till.
What it actually is
A simplified channel reached through eCitizen, with USSD and mobile routes alongside it. Runs on: a smartphone, a laptop, a desktop, a basic phone. What it does during an outage depends on how it is set up, which is worth asking before you commit.
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.
KRA states that eTIMS applies across business structures and sectors, including businesses that are not registered for VAT. Whether a particular business is in scope still depends on its own circumstances, which is a question for KRA.
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 business that issues an invoice occasionally rather than daily
- A landlord, a consultant or a small supplier invoicing a handful of customers
- Someone whose customers only sometimes ask for an invoice
- A business with no machine and no appetite for installing one
Where it gets awkward
Our reading, not a rule. Nothing below is a statement of what KRA requires.
- Any volume at all: it is built for few invoices, not many
- A business that needs invoicing joined up with stock, because it is not a POS
- A trade where the invoice has many lines on it
The invoicing pattern it assumes
Our reading, not a rule. Nothing below is a statement of what KRA requires.
Occasional invoices, raised one at a time, usually because a specific customer asked. Not a till system and not intended as one.
What getting started involves
Our reading, not a rule. Nothing below is a statement of what KRA requires.
The lowest barrier of the channels here, which is the point of it. The eCitizen route means the account and identity side is handled somewhere a lot of Kenyans already have a login.
eTIMS Lite in specific trades
Common questions
What is eTIMS Lite?
The lighter route, which KRA makes reachable through eCitizen as well as through USSD and a mobile solution. Aimed at businesses issuing few invoices rather than at a busy till.
What do I need to use eTIMS Lite?
Its own description names these devices: smartphone, laptop, desktop, feature-phone. Confirm current requirements with KRA before buying anything on the strength of a summary.
When is eTIMS Lite the wrong choice?
Any volume at all: it is built for few invoices, not many. 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