How to Cancel or Correct an eTIMS Invoice with a Credit Note
Short answer: A submitted eTIMS invoice is corrected through a credit note, not by deleting the PDF or changing the accepted record. Open the original invoice in the same eTIMS solution that issued it, choose a full or partial credit note, provide the reason, review the reversal, and submit it.
Step-by-Step
1. Find the accepted original invoice
Search by invoice number, customer, or date in the solution that created the sale. Confirm that you selected the correct invoice before starting a reversal.
2. Open the credit-note action
On eCitizen, open or view the invoice and choose the credit-note option. On the online portal, select the invoice number and follow the credit-note flow. Other solutions expose the same correction through their own interface.
3. Choose full or partial credit
Use a full credit note to reverse the entire invoice. Use a partial credit note when only specific quantities, items, or amounts need to be reduced.
4. Enter the reason
State the real business reason, such as returned goods, cancelled service, duplicate sale, price correction, or wrong transaction details.
5. Review the amounts and original reference
Check the original invoice reference, credited items, quantities, tax, and total. The credit must not reverse more than the supported original amount.
6. Submit and retain both records
Submit the credit note through eTIMS and keep the accepted credit note together with the original invoice. Issue a replacement invoice only when the corrected sale still needs to be recorded.
When to Use a Credit Note
- ✓A customer returned all or part of the goods.
- ✓A service or order was cancelled after the original invoice was submitted.
- ✓The price, quantity, discount, buyer information, or tax treatment was wrong.
- ✓The same sale was submitted twice and one accepted invoice must be reversed.
- ✓The original transaction was overstated and needs a full or partial reduction.
Can You Delete an eTIMS Invoice?
Deleting a local file does not cancel the transaction recorded by KRA. Once an invoice has been accepted, preserve the original and create a linked correction through the solution's credit-note process.
If the invoice is still an unsubmitted draft, your software may allow editing or removal. First confirm its actual KRA status so you do not mistake an accepted invoice for a local draft.
Practical note: Check whether the invoice is draft, pending, failed, or accepted before acting. A network timeout does not prove that KRA rejected the original submission.
Full vs Partial Credit Note
| Type | Use when | Result | Possible next step |
|---|---|---|---|
| Full credit | The whole sale is cancelled or fundamentally wrong | Reverses the supported full invoice | Create a fresh invoice if a corrected sale remains |
| Partial credit | Some items, quantities, or value are returned or reduced | Reverses only the selected portion | Keep the remaining original balance |
The Same-Solution Rule
KRA allows a taxpayer to use multiple eTIMS solutions and view invoices through the online taxpayer portal. Each solution keeps its own invoice sequence.
KRA also states that a credit note can only be generated from the solution where the original invoice was raised. An invoice issued through eCitizen should be credited through eCitizen; an OSCU invoice should be corrected through the originating OSCU integration.
Mistakes to Avoid
- ✓Changing the downloaded PDF while leaving KRA's accepted record untouched.
- ✓Issuing a replacement without first reversing the wrong accepted invoice.
- ✓Submitting repeated copies during a timeout without checking the original status.
- ✓Using a different eTIMS solution to credit the original invoice.
- ✓Crediting the wrong customer or invoice because only the total was compared.
- ✓Failing to retain the original invoice and linked credit note together.
Timing and VAT Records
KRA's current VAT guidance says a credit note for returned goods or a valid reduction in the value of a supply is issued within six months after the relevant tax invoice. Unusual or late corrections should be confirmed with KRA or a tax professional.
Reconcile the credit note in the tax period and business records that apply to your circumstances. The operational act of issuing the note and the accounting treatment both need to be correct.
Official KRA Sources
Frequently Asked Questions
How do I cancel an eTIMS invoice?
Open the accepted original invoice in the same eTIMS solution that created it, choose the credit-note action, select a full reversal, provide the reason, review the amounts, and submit.
Can I delete an eTIMS invoice after submission?
Deleting a local record or PDF does not remove the accepted KRA transaction. Use a linked credit note to reverse a submitted invoice.
How do I correct the wrong buyer PIN on an eTIMS invoice?
Reverse the incorrect accepted invoice through the supported credit-note flow, then issue the corrected invoice with the verified buyer PIN. Confirm the exact treatment for your channel if a partial correction is offered.
Can I raise an eCitizen credit note for an OSCU invoice?
KRA says credit notes can only be generated from the solution where the original invoice was raised. Use the originating OSCU integration for an OSCU invoice.
What is the difference between a full and partial credit note?
A full credit reverses the whole supported invoice. A partial credit reverses only selected items, quantities, or value while leaving the remaining balance in place.
Last reviewed: July 2026. This guide summarizes current public KRA information and is not tax or legal advice. Confirm unusual cases with KRA or a qualified tax professional.