The short answer
They are two different KRA systems doing two different jobs. iTax is the portal where a taxpayer is registered and where returns and payments are filed, on a periodic cycle. eTIMS is where invoice details go at the moment an invoice is issued, transaction by transaction. Your KRA PIN links them, which is why they are easy to confuse, but being set up on one does not mean you are set up on the other.
What the rules say
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.
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.
What we are not stating here. Some of the specific requirements relating to this topic have not yet been verified against their primary source by our reviewer, so they are withheld from this page rather than stated from memory. That means you will not find a threshold, rate, deadline or penalty figure below. For those, check KRA directly. Everything else on this page explains how the mechanism works and is not affected.
Why people conflate them
Both are KRA, both are reached with the same PIN, and both involve a login somewhere. From outside, they look like two doors into one building. The practical consequence of assuming that is a business which has filed returns on iTax for years, believes it is therefore covered, and discovers otherwise when a customer asks for an invoice it cannot produce.
The difference that matters is rhythm
iTax is periodic. You go there when something is due: a return, a payment, a change to your registered details. eTIMS is continuous. It sits at the point of sale and is involved every time an invoice is issued, which for a busy shop is hundreds of times a day. A system you visit monthly and a system that is part of every transaction place completely different demands on a business, and that is the real distinction to plan around.
What the PIN actually joins
The PIN is the identifier both systems know you by, which is why onboarding to eTIMS starts from it. What it does not do is carry your status across. The useful mental model is one taxpayer identity with two separate things attached to it, rather than one system with two screens.
Which one a question belongs to
If the question is about a return, a payment, an obligation registered against your PIN, or your registered details, it is an iTax question. If it is about a document that records a sale - what has to be on it, why one was rejected, how to correct one - it is an eTIMS question. Knowing which you are in saves most of the time people lose to this.
Common questions
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 questions
Sources
- officialeTIMS (Electronic Tax Invoice Management System) — Kenya Revenue Authority, checked 2026-09-18
- officialeTIMS taxpayer portal — Kenya Revenue Authority, checked 2026-09-18
- officialTax Procedures Act, 2015 (Act No. 29 of 2015) — National Council for Law Reporting (Kenya Law), checked 2026-09-18
- officialiTax portal — Kenya Revenue Authority, checked 2026-09-18
- officialKenya Revenue Authority — Kenya Revenue Authority, checked 2026-09-18