Published: September 2026
By Anthony Cons Associates Limited

Kenya’s tax administration continues to move toward greater digitalization, and businesses need to ensure that their invoicing, accounting, stock records, and tax information remain properly aligned.

eTIMS in 2026: What Kenyan Businesses Need to Know About Electronic Invoicing and Compliance

One of the key areas businesses should be paying attention to is the Electronic Tax Invoice Management System (eTIMS).

KRA states that persons engaged in business are required to onboard eTIMS and issue electronic tax invoices, subject to applicable requirements and exemptions.

For businesses, eTIMS should not be viewed simply as an invoicing application. It is increasingly connected to broader tax-compliance and financial-record processes.

What Is eTIMS?

eTIMS is KRA’s electronic tax invoicing system designed to provide taxpayers with electronic invoicing solutions.

KRA provides different eTIMS solutions depending on the taxpayer’s circumstances, including online and simplified options, as well as system-to-system integration for applicable businesses.

Businesses should therefore understand which solution is appropriate for their operations and ensure that their invoicing processes are properly implemented.


New Developments Businesses Should Watch

1. Stock Management and Electronic Invoicing

In September 2026, KRA announced the implementation of stock-management functionality within electronic invoicing.

KRA says businesses are required to maintain accurate and up-to-date stock records, reflecting goods purchased or received, sold, transferred, returned, adjusted, or otherwise disposed of.

This means businesses that deal in physical goods should pay particular attention to the relationship between:

Purchases → Stock → Sales → Electronic Invoices → Tax Returns

Inaccurate stock records can create inconsistencies between a company’s accounting records, invoices, inventory and tax reporting.

What Should Businesses Do?

Businesses dealing in goods should consider reviewing:

  • Inventory records
  • Purchase records
  • Sales records
  • eTIMS invoices
  • Credit notes and adjustments
  • Stock transfers
  • Returns
  • Accounting records
  • Tax-return information

Keeping these records properly aligned can make tax reporting and compliance management easier.


2. eTIMS and Government Suppliers

Another important development is the integration of eTIMS with IFMIS for government transactions.

KRA and the National Treasury announced that the integration has been implemented and advised suppliers dealing with government entities to generate valid eTIMS invoices before submitting supplies for payment processing through IFMIS. Invoice information submitted through IFMIS should correspond with the information recorded in eTIMS.

For businesses supplying government institutions, this makes accurate electronic invoicing particularly important.

Businesses should review their processes to ensure that:

The Supply → Invoice → eTIMS Record → Government Submission

are properly aligned.


3. eTIMS Is Also Part of Wider Tax Compliance

Businesses should not treat eTIMS as a completely separate activity from their accounting and tax processes.

A strong compliance system should connect:

Sales

Accurate sales records.

Invoicing

Correct electronic tax invoices.

Accounting

Proper recording of transactions.

Inventory

Accurate stock records where applicable.

Tax Returns

Information that is consistent with the underlying records.

Supporting Documentation

Records that can support transactions when required.

This integrated approach can help businesses identify discrepancies before they become more significant compliance issues.


4. What About Your Tax Compliance Certificate?

KRA’s current guidance also links eTIMS/TIMS compliance to the enhanced Tax Compliance Certificate requirements for persons in business, alongside requirements relating to filing, payment, VAT compliance and outstanding tax liabilities.

Businesses seeking a TCC should therefore review their overall compliance position rather than focusing on one obligation in isolation.


5. Common eTIMS Challenges Businesses Face

Businesses may encounter practical challenges such as:

  • Selecting the appropriate eTIMS solution
  • Registration and onboarding
  • Invoice configuration
  • Integrating eTIMS with existing systems
  • Training employees
  • Correcting invoicing errors
  • Maintaining accurate customer information
  • Reconciling invoices with accounting records
  • Managing stock information
  • Understanding compliance requirements

These challenges can become more complicated when a business has multiple branches, many employees, large inventories, or integrated accounting and ERP systems.


6. A Practical eTIMS Compliance Checklist

Businesses can start with a simple internal review.

✓ Confirm eTIMS onboarding

Ensure the business has completed the applicable eTIMS registration and onboarding process.

✓ Review invoicing

Check whether invoices are being generated correctly.

✓ Review accounting records

Compare sales and invoicing information against accounting records.

✓ Review stock records

Businesses dealing in goods should ensure stock movements are accurately recorded.

✓ Review tax returns

Check whether reported figures are supported by underlying business records.

✓ Train staff

Employees responsible for invoicing, sales, accounts and inventory should understand the procedures relevant to their roles.

✓ Keep evidence

Maintain appropriate documentation and records supporting transactions and compliance activities.


How Anthony Cons Associates Limited Can Help

At ANTHONY CONS ASSOCIATES LIMITED, we help businesses understand and manage their tax, accounting and compliance requirements.

Our eTIMS-related support can include:

eTIMS Registration & Onboarding

eTIMS Setup & Configuration

eTIMS Training

eTIMS Integration Support

eTIMS Troubleshooting

eTIMS Compliance Reviews

Accounting & Tax Reconciliation

Tax Compliance Advisory

We can also assist businesses in reviewing their broader accounting and tax processes so that eTIMS is properly incorporated into their financial-management workflow.


Don’t Wait Until a Compliance Problem Arises

As Kenya’s electronic tax systems continue to develop, businesses should regularly review their invoicing, accounting, inventory and tax processes.

The goal should not simply be to issue an electronic invoice.

The goal is to maintain accurate, consistent and well-supported financial records across the business.

If your business is experiencing eTIMS challenges or you would like your accounting and tax processes reviewed, speak with a professional adviser.

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