The short answer
The USSD route into eTIMS Lite: a shortcode dialled from a phone, with no app and no smartphone required.
What it actually is
A USSD menu dialled from any mobile phone, working over the mobile network rather than over data. Runs on: a basic phone, a smartphone. It works over the mobile network rather than over data.
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 business whose only computer is a phone, and not necessarily a smart one
- Trading where mobile data is unreliable but voice and USSD hold up
- A very small number of invoices, raised while standing in the shop
- Anyone already comfortable with USSD menus, which in Kenya is nearly everyone
Where it gets awkward
Our reading, not a rule. Nothing below is a statement of what KRA requires.
- Invoices with more than a couple of lines, because a USSD session is a small window
- Anything you need a copy of on a screen afterwards
- A session that times out halfway, which is the normal frustration of the format
The invoicing pattern it assumes
Our reading, not a rule. Nothing below is a statement of what KRA requires.
Single, short invoices. The format itself sets the ceiling: what fits through a USSD menu is what you can issue.
What getting started involves
Our reading, not a rule. Nothing below is a statement of what KRA requires.
Nothing to install, which is exactly why it exists. The constraint is not setup but the shape of what you can do once you are in.
eTIMS Lite on USSD in specific trades
Common questions
What is eTIMS Lite on USSD?
The USSD route into eTIMS Lite: a shortcode dialled from a phone, with no app and no smartphone required.
What do I need to use eTIMS Lite on USSD?
Its own description names these devices: feature-phone, smartphone. Confirm current requirements with KRA before buying anything on the strength of a summary.
When is eTIMS Lite on USSD the wrong choice?
Invoices with more than a couple of lines, because a USSD session is a small window. 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