ETR
An electronic tax register: the hardware device used under the earlier control-unit approach to recording tax invoices.
Also called
You will also see this written as electronic tax register and etr machine. Kenyan businesses use these interchangeably in conversation even where the underlying things differ, which is worth knowing when someone tells you what you need.
Where you meet this
The ETR is the physical device from the control-unit era. Businesses still refer to "the ETR machine" when they mean tax invoicing generally, which causes confusion when a shopkeeper is told they need eTIMS and starts pricing hardware. The device and the obligation are not the same thing.
What it sits alongside
In Kenyan business records etr sits alongside TIMS, eTIMS and POS system. The pages for each explain how they connect.
Related terms
Common questions
What does ETR mean in Kenya?
An electronic tax register: the hardware device used under the earlier control-unit approach to recording tax invoices.
Is ETR the same as electronic tax register?
In everyday use Kenyan businesses treat these as the same thing. An electronic tax register: the hardware device used under the earlier control-unit approach to recording tax invoices.
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.
Sources
- officialeTIMS (Electronic Tax Invoice Management System) — Kenya Revenue Authority, checked 2026-09-18
- officialKenya Revenue Authority — Kenya Revenue Authority, checked 2026-09-18