KRA eTIMS Buyer PIN Guide
Short answer: Capture buyer PIN when the buyer is a business and needs the invoice for tax records. Missing or wrong buyer PIN can make the buyer's expense claim harder to support, so ask for the PIN before submitting the invoice to KRA.
When Buyer PIN Matters
Buyer PIN is a control point because it links the invoice you submit to KRA with the buyer who wants to claim the expense. It matters most for B2B sales, corporate suppliers, professional services, construction materials, school supplies, NGO procurement, and any buyer who asks for a proper tax invoice.
A cash customer buying for personal use may not have or provide a buyer PIN. A business customer usually should.
Simple Rule for Sellers
Before submitting the invoice, ask: "Do you need this invoice under a business KRA PIN?" If yes, capture the buyer PIN and business name before sending the invoice to KRA.
What If the Buyer PIN Is Missing?
If the buyer did not need a tax record, there may be nothing to fix. If the buyer needs the invoice for their books, treat it as a correction issue. Depending on your eTIMS setup and whether the invoice has already been accepted by KRA, you may need to issue a corrected transaction or credit note and create a new invoice with the correct buyer PIN.
The best prevention is operational: make buyer PIN a field in the invoice form, not a message you ask for after the sale.
Buyer PIN Workflow in Risiti
- Add buyer name when creating the invoice.
- Add buyer PIN when the buyer needs the invoice for business records.
- Review buyer details before submitting to KRA.
- Save frequent buyers so repeat invoices do not require retyping the PIN.
- Share the PDF only after the KRA status is submitted.
Frequently Asked Questions
What is buyer PIN on an eTIMS invoice?
Buyer PIN is the customer's KRA PIN captured on an electronic tax invoice so the invoice can be matched to the buyer for expense or input VAT support where applicable.
Is buyer PIN required for every eTIMS invoice?
Not every walk-in sale has a buyer PIN, but buyer PIN is important when the buyer is a business and needs the invoice for tax records.
What happens if the buyer PIN is wrong?
The buyer may not be able to match the invoice to their tax records, and correcting it may require cancelling or issuing a corrected transaction depending on the situation.