The short answer

eTIMS (the electronic Tax Invoice Management System) is KRA's system for electronic tax invoices: each invoice is sent to KRA and comes back with KRA's details and a QR code the buyer can check. Every person carrying on business in Kenya is required to onboard, VAT-registered or not. A POS connects through OSCU or VSCU so that each sale and credit note is transmitted as it is made, with no manual entry.

Who has to use eTIMS

KRA requires all persons carrying on business to onboard eTIMS, including businesses that are not registered for VAT. Buyers also have a reason to insist on it: from 1 January 2026, KRA validates the expenses businesses declare (from the 2025 year of income) against electronic tax invoices transmitted to KRA, with the buyer's PIN where it applies. An expense without a valid eTIMS invoice can be disallowed, which is why business customers ask for an eTIMS invoice before they pay.

The ways to issue eTIMS invoices

If you sell more than a handful of times a day, typing invoices into the portal doesn't scale. A POS integrated through OSCU or VSCU does it for every sale automatically.

  • eTIMS Lite (USSD *222#, or the app): for individuals and small sellers issuing a few invoices by hand.
  • eTIMS taxpayer portal and eTIMS Client: KRA's web portal and desktop application, for invoices typed in one at a time.
  • OSCU (Online Sales Control Unit): an integration for a business system that is online, where each invoice is signed by KRA as it is made.
  • VSCU (Virtual Sales Control Unit): an integration for systems with high volumes or many tills, where invoices are signed by software running alongside the system and reported to KRA.

What a POS must do for eTIMS

  • Send every sale and every credit note (refund or return) to eTIMS, and print KRA's invoice details and QR code on the receipt.
  • Hold each product's KRA item classification and tax type, so the tax on the invoice is right.
  • Queue anything KRA could not receive and send it again, in order, without duplicates, so a bad connection never loses a sale.
  • Record purchases: match the supplier invoices KRA has on record to the goods you received, and report stock movements.
  • Show you what was sent, what is waiting and what failed, every day.

How NanoPOS handles eTIMS

NanoPOS integrates with KRA eTIMS through OSCU and VSCU. Every receipt and credit note is sent as it is made. Sales made offline are sent in order when the connection returns, with a daily reconciliation, and supplier invoices from KRA are matched to your deliveries. Developers can use the same connection from their own systems through the NanoPOS eTIMS API.

Tax rules change. Check your own obligations with KRA or your tax adviser; this guide is a summary, not tax advice.

Questions people ask

Which POS works with KRA eTIMS?

Any POS integrated with eTIMS through OSCU or VSCU. NanoPOS integrates with KRA eTIMS through both and sends every sale and credit note automatically.

What is the difference between OSCU and VSCU?

OSCU (Online Sales Control Unit) has each invoice signed online as it is made. VSCU (Virtual Sales Control Unit) is software that signs invoices alongside the business system, suited to high volumes and many tills.

Do non-VAT-registered businesses need eTIMS?

Yes. KRA requires all persons carrying on business to onboard eTIMS, including those not registered for VAT.

What happens to eTIMS invoices when the internet is down?

In NanoPOS the sale is made and the receipt printed; the invoice waits in a queue and is sent to KRA, in order, when the connection is back.