The short answer
One of the two control units a system-to-system integration is built against. The online variant, which works with the connection up.
What it actually is
A control unit specification that integrating software is written against, not something a business installs by itself. Runs on: a server, Windows. It needs the connection to be up while you use it.
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.
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 integrating its own system where connectivity is dependable
- A vendor building an integration for customers who trade online-connected
Where it gets awkward
Our reading, not a rule. Nothing below is a statement of what KRA requires.
- Trading conditions where the connection genuinely drops, which is the problem the virtual unit addresses
The invoicing pattern it assumes
Our reading, not a rule. Nothing below is a statement of what KRA requires.
Invoices as they happen, with the connection carrying each one.
What getting started involves
Our reading, not a rule. Nothing below is a statement of what KRA requires.
Not a consumer choice. Which control unit applies follows from the integration, and it is a question for whoever builds or supplies it, with the specifics confirmed against KRA.
Common questions
What is OSCU (Online Sales Control Unit)?
One of the two control units a system-to-system integration is built against. The online variant, which works with the connection up.
What do I need to use OSCU (Online Sales Control Unit)?
Its own description names these devices: server, windows. Confirm current requirements with KRA before buying anything on the strength of a summary.
When is OSCU (Online Sales Control Unit) the wrong choice?
Trading conditions where the connection genuinely drops, which is the problem the virtual unit addresses. 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