{"id":155,"date":"2026-02-02T16:45:00","date_gmt":"2026-02-02T16:45:00","guid":{"rendered":"https:\/\/kkcoeastafrica.co.ke\/article\/?p=155"},"modified":"2026-02-03T07:11:23","modified_gmt":"2026-02-03T07:11:23","slug":"etims-frequently-asked-questions","status":"publish","type":"post","link":"https:\/\/kkcoeastafrica.co.ke\/article\/etims-frequently-asked-questions\/","title":{"rendered":"eTims Frequently Asked Questions"},"content":{"rendered":"\n<p><strong>1. How can organizations procure from remote farmers or suppliers without KRA PINs or eTIMS registration and remain compliant?<\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Organizations should use buyer-initiated (reverse) invoicing through the KRA eTIMS system, accessible via eCitizen portal or USSD: *222#<\/p>\n\n\n\n<p>The buyer generates the eTIMS invoice on behalf of the supplier by capturing key details such as the supplier\u2019s name, national ID or mobile number, and transaction information.<\/p>\n\n\n\n<p>The supplier then receives an SMS notification and must approve the invoice via USSD (*222#) or eCitizen for it to become valid.<\/p>\n\n\n\n<p>No prior KRA approval is required beyond supplier consent.<\/p>\n\n\n\n<p>Once approved, the invoice is a valid eTIMS document and supports expense recognition and tax deductibility.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>2. What happens if a supplier refuses to approve or issue an eTIMS-compliant invoice?<\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>If the supplier neither approves a buyer-initiated invoice nor issues their own eTIMS invoice, the expense will not qualify for tax deduction purposes, as current tax rules require expenses to be supported by valid eTIMS invoices.<\/p>\n\n\n\n<p>To mitigate ongoing compliance risk, organizations should consider:<\/p>\n\n\n\n<ol style=\"list-style-type:lower-roman\" class=\"wp-block-list\">\n<li>Engaging and educating suppliers on eTIMS approval, or<\/li>\n\n\n\n<li>Transitioning to suppliers who are willing and able to comply.<\/li>\n<\/ol>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>3. Is there any transitional relief for claiming expenses during the eTIMS rollout, particularly for 2025 returns?<\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Yes. For the first-year transition (2025 returns filed in 2026), KRA has indicated a degree of administrative relief while systems and taxpayers stabilize.<\/p>\n\n\n\n<p>During this period:<\/p>\n\n\n\n<ol start=\"1\" style=\"list-style-type:lower-roman\" class=\"wp-block-list\">\n<li>Expenses may still be claimed even if not fully eTIMS-aligned, provided strong alternative documentation exists (e.g., receipts, contracts, payment evidence).<\/li>\n\n\n\n<li>KRA may conduct post-filing reviews or audits to validate such claims.<\/li>\n<\/ol>\n\n\n\n<p>From 1 January 2026, stricter enforcement is expected, with expense validation increasingly cross-checked against:<\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li>eTIMS data<\/li>\n\n\n\n<li>Withholding tax records<\/li>\n\n\n\n<li>Customs and import data<\/li>\n<\/ol>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>4. Do buyer-initiated invoices automatically reflect in KRA records after supplier approval?<\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Yes. Once approved by the supplier, buyer-initiated invoices should reflect in KRA systems and be available for expense validation.<\/p>\n\n\n\n<p>If an approved invoice does not appear or fails to auto-populate correctly, taxpayers should promptly contact KRA eTIMS support, or engage their assigned KRA relationship manager for resolution.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>5. Are imported services required to have eTIMS invoices?<\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Imported services are generally exempt from eTIMS invoicing.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>6. Can eTIMS invoices be generated or backdated for transactions from previous years?<\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>No. eTIMS invoices cannot be backdated for prior years\u2019 transactions since the system applies prospectively.<\/p>\n\n\n\n<p>Taxpayers should focus on ensuring full compliance for current and future transactions, particularly from 1 January 2026 onward.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>7. As educational institutions, are we required to use eTIMS to invoice students?<\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Yes, they are required to onboard eTIMS and issue compliant electronic tax invoices for student fees and related charges.<\/p>\n\n\n\n<p>Although education services are generally VAT-exempt, VAT exemption does not exempt an institution from eTIMS invoicing requirements. eTIMS applies to the issuance of tax invoices for taxable and exempt supplies alike.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>8. What happens if multiple incorrect eTIMS invoices were issued and the error is discovered six months later?<\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>If multiple incorrect eTIMS invoices are discovered six months after issuance, the invoices cannot be deleted or corrected through credit notes due to the six-month rule limit, meaning they remain valid on KRA records and any correction can only be pursued through formal engagement with KRA on an exceptional, case-by-case basis.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. How can organizations procure from remote farmers or suppliers without KRA PINs or eTIMS registration and remain compliant? Organizations [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":157,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-155","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-consulting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.3 (Yoast SEO v24.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>eTims Frequently Asked Questions - Articles<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kkcoeastafrica.co.ke\/article\/etims-frequently-asked-questions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"eTims Frequently Asked Questions\" \/>\n<meta property=\"og:description\" content=\"1. 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