KRA eTIMS Updates 2026: What's New Online for Kenyan Businesses
Short answer: KRA's online eTIMS guidance now gives Kenyan businesses more ways to comply. The important changes are self-onboarding, support for multiple eTIMS solutions, eTIMS Lite channels for non-VAT taxpayers, buyer initiated invoicing, reverse invoicing, system-to-system integration through OSCU or VSCU, and a dedicated fuel station system.
What Changed in KRA eTIMS Online?
The old way of thinking about tax receipts was simple: get one device, issue receipts, and hope your accountant can reconcile everything later. KRA's current eTIMS guidance is broader. It treats electronic invoicing as a set of workflows that can fit different businesses: a sole proprietor using USSD, a small shop using a phone app, a software-led business using OSCU, a distributor using VSCU, a large buyer generating invoices for small suppliers, or a fuel station integrating with forecourt systems.
For SMEs, the takeaway is practical: eTIMS is no longer just "register once and print a receipt." You need to know which solution you are using, where invoices are generated, how credit notes are handled, and who is responsible for creating the invoice when a small supplier is involved.
The Six Updates That Matter
Update 1
Multiple eTIMS solutions can now run side by side
KRA says taxpayers can register on more than one eTIMS solution and generate invoices from different channels. That makes it easier to use the portal, eTIMS Lite, OSCU, VSCU, or eTIMS Client depending on the transaction.
Update 2
Self-onboarding is now the expected path
KRA's onboarding guidance says taxpayers have been facilitated to self-onboard, removing the need for KRA intervention in approval of service requests before using an eTIMS solution.
Update 3
eTIMS Lite is positioned for small non-VAT taxpayers
KRA lists eTIMS Lite Web via eCitizen, USSD through *222#, and the eTIMS Non VAT mobile app as simplified channels for small and micro taxpayers who are not VAT registered.
Update 4
Buyer initiated invoicing is now a practical expense-control flow
Where a buyer receives supply from a small business enterprise whose annual turnover does not exceed KES 5 million, KRA says the purchaser issues the tax invoice on the seller's behalf, with seller consent through USSD or eCitizen.
Update 5
Reverse invoicing has clearer rules for large buyers
KRA describes reverse invoicing for structured corporate ecosystems with many small suppliers. Buyers need KRA approval through KYC and a trusted billing system integrated with eTIMS through OSCU or VSCU.
Update 6
Fuel stations have their own eTIMS integration path
KRA's fuel station system connects forecourt controllers, POS, printers, or fuel management systems to eTIMS so high-volume fuel transactions can be recorded and transmitted in real time.
Why Multiple eTIMS Solutions Change Daily Operations
The most useful operational update is that KRA says taxpayers can register on more than one eTIMS solution. This matters when your business invoices in different environments. A shop owner may use a phone for field sales and a computer in the office. A business with custom software may use OSCU for normal sales but still need portal access for review.
There is one catch: KRA says each solution has its own invoice number sequence. It also says credit notes can only be generated from the solution where the original invoice was raised. If your business jumps between solutions without clear internal rules, invoice reconciliation can become messy quickly.
Practical rule
Pick one primary eTIMS flow for everyday sales. Use other KRA channels only for specific backup or special-case work, and document which team member can issue credit notes.
Buyer Initiated Invoicing: Good Backup, Not Your Main Sales System
KRA's buyer initiated invoicing guidance is important for businesses that buy from small suppliers. Where supply is received from a small business enterprise whose annual turnover does not exceed KES 5 million, the purchaser can issue the tax invoice on the seller's behalf. The seller then gives consent through USSD or eCitizen.
This protects buyers who need compliant expense records, but sellers should not treat it as a replacement for their own invoicing discipline. If your customers repeatedly ask for invoices, issue them yourself through your chosen eTIMS solution. That keeps buyer names, invoice timing, payment status, PDF receipts, and customer history under your control.
Reverse Invoicing: Built for Structured Supply Chains
Reverse invoicing sounds similar to buyer initiated invoicing, but KRA describes it differently. It is a system-based workflow for sectors with many small-scale suppliers, such as structured agricultural or corporate supply chains. A large buyer uses an existing billing system that connects to eTIMS through OSCU or VSCU.
This is not something an ordinary SME turns on casually. KRA says buyers need approval through a Know Your Customer process and a trusted Trader Invoicing System. Sellers also need consent and the ability to monitor invoices generated on their behalf.
OSCU and VSCU: The Software Route
If your business uses invoicing software, the KRA pathway to understand is system-to-system integration. KRA describes VSCU for taxpayers doing bulk invoicing or not always-online operations, and OSCU for taxpayers whose invoicing is always online.
For a normal SME, the question is simple: does your invoicing tool submit to KRA automatically, return KRA receipt data, handle failed submissions, and keep a clear audit trail? If the answer is no, you may still be doing manual compliance work even if the invoice PDF looks professional.
What SMEs Should Do Now
Confirm which eTIMS solution your business is using today: portal, eTIMS Lite, eTIMS Client, OSCU, VSCU, buyer initiated, or reverse invoicing.
Keep invoice numbering clean. KRA says each solution has its own invoice number sequence.
Create credit notes from the same solution where the original invoice was raised.
Do not rely on buyer initiated invoicing if you regularly sell to business customers. Issue your own eTIMS invoice where possible.
If you run a fuel station, confirm integration status against the dedicated KRA fuel station system requirements.
If you use software, confirm whether it connects through OSCU or VSCU and how failed submissions are retried.
Where Risiti Fits
Risiti is built for the SME that wants one clean place to create, submit, track, download, and share eTIMS invoices from a phone. The goal is not to replace every KRA channel. The goal is to make your everyday sales flow controlled, visible, and easier to reconcile.
If KRA is slow or internet drops, a good invoicing workflow should make the status clear and retry submission without forcing you to rebuild the invoice. That is the difference between "I made a PDF" and "I have a KRA-submitted receipt with a usable record."
Create eTIMS invoices from your phone
Risiti helps Kenyan SMEs issue compliant receipts, track KRA status, download PDFs, and share invoices without managing portal workflows by hand.
Start issuing invoicesOfficial KRA Pages Checked
We checked these KRA pages on 26 June 2026 while preparing this guide:
Frequently Asked Questions
What is the latest KRA eTIMS update for small businesses?
The practical update is that KRA's online guidance now emphasizes self-onboarding, multiple eTIMS solution options, eTIMS Lite channels for non-VAT small taxpayers, buyer initiated invoicing for small suppliers, reverse invoicing for structured supply chains, and sector-specific fuel station integration.
Can I use more than one eTIMS solution?
KRA says eTIMS has been updated to allow taxpayers to register on more than one eTIMS solution and generate invoices from different channels. Each solution has its own invoice number sequence.
Is buyer initiated invoicing the same as reverse invoicing?
No. Buyer initiated invoicing is available on eCitizen for purchases from qualifying small businesses and requires seller consent. Reverse invoicing is a system-based flow for structured supply chains and requires system-to-system integration plus KRA approval for the buyer.
Do non-VAT businesses still need eTIMS?
Yes. KRA says persons in business, whether or not registered for VAT, are required to onboard on eTIMS and issue electronic tax invoices.
This article is general guidance for Kenyan SMEs and is not tax advice. For edge cases such as reverse invoicing approval, fuel station integration, VAT disputes, or audit questions, confirm directly with KRA or a qualified tax adviser.