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Many Kenyan business owners are confused about eTIMS and ETR. Both are KRA systems for issuing compliant receipts, but they are different, and understanding the difference matters for your compliance.
What is ETR?
ETR stands for Electronic Tax Register. It is a physical hardware device, a machine that businesses use to issue KRA-compliant receipts at the point of sale. ETR machines have been in use in Kenya for many years, particularly among VAT-registered businesses.
The ETR machine prints a receipt with a control number that KRA can verify. Businesses were required to purchase an approved ETR machine from a KRA-certified supplier and have it installed and configured by an authorised technician.
What is eTIMS?
eTIMS stands for Electronic Tax Invoice Management System. It is a software-based system that replaces the need for a physical ETR machine. Instead of a hardware device, eTIMS runs on software: a web portal, a mobile app, or an integrated POS system.
eTIMS generates a tax invoice with a Control Unit Invoice Number (CUIN) that is transmitted to KRA in real time or near real time, depending on your setup.
The key differences
ETR is hardware. eTIMS is software. That is the core distinction.
With ETR, you needed to buy a machine, have it installed, and maintain it physically. With eTIMS, there is no hardware required. You use a portal, an app, or a POS system that is already integrated.
eTIMS is also more flexible. It works on a smartphone, a tablet, a laptop, or a dedicated POS device. It can handle more complex invoice types, including B2B invoices with buyer details, which the older ETR machines could not do easily.
Is ETR still valid?
KRA has been transitioning businesses from ETR to eTIMS. As of 2024, KRA's position is that eTIMS is the required system going forward. Businesses still using ETR machines have been advised to migrate to eTIMS.
If you are still using an ETR machine, you should check your compliance status with KRA and confirm when you are required to migrate.
Which one applies to your business now?
For most businesses in Kenya today, eTIMS is the required system. If you are registering a new business or setting up a new POS, you should go straight to eTIMS and not invest in ETR hardware.
If you are an existing business with an ETR machine, speak to a KRA tax agent or a certified eTIMS integrator about your migration timeline.
Getting eTIMS set up without the hassle
Veira is a KRA-certified eTIMS integrator. Their POS system comes with eTIMS built in. No separate portal, no manual filing, no hardware to maintain beyond the device itself. When you make a sale on Veira, the eTIMS invoice is generated and transmitted automatically.
Or visit veirahq.com to see the full product.
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