Kenya eTIMS Compliance Checklist
Use this one-page check to review your invoicing setup, records, and monthly routine.
Zidika
Accounting with clarity.
1. Know your obligation
- □Check whether your business must issue eTIMS invoices for the sales you make.
- □Know whether you sell B2B, B2C, or to a mix of customers.
- □Identify any income that may be exempt or outside the scope of your invoicing obligation.
2. Your invoicing setup
- □Use an approved eTIMS invoicing solution that fits your business, whether online or an offline/mobile option where that applies.
- □Confirm the solution is set up, working, and ready for the people who issue invoices.
- □Make sure your staff know how to use it and where to get help when something goes wrong.
3. Every sale is invoiced through it
- □Issue an eTIMS invoice for each sale instead of relying on manual or handwritten receipts.
- □Handle credit notes and refunds through the system as part of the same routine.
- □Keep the customer’s tax details, including their PIN, when you are invoicing a business.
4. Your records line up
- □Check that what you file agrees with the invoices you issued.
- □Make sure you can produce your eTIMS records quickly if KRA asks for them.
- □Check that the same sale is not being invoiced in two different places.
5. Monthly routine
- □Check that invoices issued during the month all went through eTIMS.
- □Fix and re-issue any invoices that failed to go through correctly.
- □Back up your records and confirm that the person responsible has cover when away.
6. Where owners usually slip
- □Sales happen but never get invoiced at all.
- □Personal and business sales are mixed together.
- □Invoices are raised but never transmitted successfully.
- □A staff member leaves and nobody is trained to replace them.
This is general guidance, not tax advice. Zidika can review your setup with you.
Zidika Consulting · info@zidika.com · +254 740 836041