The short answer
Most often because the original invoice was raised on a different solution. A credit note is raised from wherever the invoice came from, so a business that changed channel has to go back to the old one.
What this usually means
Our reading, not a rule. Nothing below is a statement of what KRA requires.
There is one specific rule behind a large share of these, and it catches businesses that have changed how they invoice: a credit note is raised from the same solution that raised the original invoice. If you moved channel, the note has to come from where the invoice came from.
What to suspect first
Our reading, not a rule. Nothing below is a statement of what KRA requires.
- The original invoice was raised on a different solution from the one you are using now
- The business changed channel - from the portal to installed software, or the other way - and the older invoices stayed behind
- The original invoice cannot be located, which is a different problem wearing this one's clothes
- Treating the correction as an edit to the original rather than as a new document referencing it
What you can check yourself
Our reading, not a rule. Nothing below is a statement of what KRA requires.
- Establish which solution raised the original invoice. That answers most of these on its own.
- If the business has changed channel, keep access to the old one for exactly this reason.
- Find the original invoice before attempting the note. The note references it.
- Do not edit or re-issue the original. A correction references the document; it does not replace it, and a business that edits invoices has a problem that only surfaces at audit.
When to stop and contact KRA. Where the original was raised somewhere you can no longer reach, that is a KRA question and not one to work around.
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 notes that a credit note can only be generated from the same solution that raised the original invoice.
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.
Common questions
Why can I not create a credit note in eTIMS?
Most often because the original invoice was raised on a different solution. A credit note is raised from wherever the invoice came from, so a business that changed channel has to go back to the old one.
What should I check first when a credit note will not go through?
Establish which solution raised the original invoice. That answers most of these on its own.
Can you tell me the exact steps to fix it?
Not for anything inside KRA's own software, no. We do not publish click-paths through screens we have not seen documented, because a confident wrong instruction sends you to fix the wrong thing while you are already stuck. What we can do is narrow the cause and tell you when to contact KRA.
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.
Related problems
Sources
- officialeTIMS (Electronic Tax Invoice Management System) — Kenya Revenue Authority, checked 2026-09-18
- officialKenya Revenue Authority — Kenya Revenue Authority, checked 2026-09-18