eTIMS Invoice Requirements in Kenya
Short answer: A valid eTIMS invoice needs seller details, invoice details, buyer details where applicable, item lines, tax totals, payment method, and KRA verification details. The most common mistakes are missing buyer PIN, wrong tax type, wrong totals, and sharing a PDF before KRA accepts it.
Risiti Builds These Fields Into the Workflow
Risiti's invoice creation flow maps directly to the KRA submission data: buyer name and PIN, payment method, receipt type, item classification, unit codes, tax type, quantity, inclusive price, discounts, taxable amount, tax amount, and total. After submission, Risiti stores the KRA response data and status so the invoice is not just compliant in theory, but traceable in practice.
eTIMS Invoice Field Checklist
Seller business name and KRA PIN
Branch ID, usually 00 for the main branch
Invoice number and invoice date
Buyer name and buyer PIN where applicable
Receipt type, usually sales or refund
Payment method such as cash, credit, card, bank, or mobile money
Item names, item codes, quantity, unit price, and total
Tax type, taxable amount, tax amount, and grand total
KRA verification details such as QR code or control unit invoice number
Buyer PIN Rules in Practice
Buyer PIN matters most when the buyer is a business that wants to claim the invoice as an expense or claim input VAT. If you supply companies, NGOs, schools, contractors, or professional firms, ask for the buyer PIN before issuing the invoice.
For small retail walk-in sales, a buyer may not provide a PIN. The practical rule is simple: if the buyer asks for an invoice for tax records, capture the PIN correctly before submitting to KRA.
Tax Type Mistakes to Avoid
| Tax type | Meaning | Watch out for |
|---|---|---|
| A | Exempt | Do not use as a shortcut for every non-VAT sale |
| B | 16% VAT | Use only when VAT applies |
| C | Zero-rated | Different from exempt |
| D | Not applicable | Common for non-VAT taxpayers depending on setup |
| E | 8% VAT | Use only for reduced-rate supplies |
How Risiti Enforces These Requirements
Risiti structures invoices around the fields KRA needs: buyer details, item lines, tax types, payment method, totals, submission status, QR code data, and PDF output. That reduces missing-field errors and helps small businesses issue cleaner receipts without memorising the eTIMS payload.
Frequently Asked Questions
What must an eTIMS invoice contain in Kenya?
A compliant eTIMS invoice should include seller PIN, invoice number, date, buyer details where applicable, item details, taxable amount, tax amount, total amount, payment method, and KRA verification details such as a QR code.
Is buyer PIN mandatory on an eTIMS invoice?
Buyer PIN is important where the buyer needs to support a business expense or input VAT claim. For walk-in retail customers, the buyer PIN may not always be available.
Do non-VAT businesses still need eTIMS invoices?
Yes. KRA says all persons engaged in business are required to onboard eTIMS and issue electronic tax invoices, including non-VAT taxpayers.