The short answer

An ETR (electronic tax register) is a device that records sales for KRA; under TIMS, compliant ETRs send invoices to KRA. A POS system is software that runs the whole sale (products, payments, stock and reports) and, when it is integrated with KRA eTIMS through OSCU or VSCU, sends each invoice to KRA itself. Many businesses now use an eTIMS-integrated POS instead of a separate ETR for the sales the POS makes.

ETR, TIMS and eTIMS in one minute

  • ETR: an electronic tax register, a machine at the counter that records sales and prints fiscal receipts.
  • TIMS: KRA's Tax Invoice Management System, built around compliant ETR devices that transmit invoices to KRA.
  • eTIMS: KRA's electronic system, where invoices are issued by software (the portal, eTIMS Lite, or a business system integrated through OSCU or VSCU) rather than a dedicated device.

What a POS does that an ETR doesn't

An ETR alone records the sale for tax. Typing each sale twice, once into the till and again into an ETR, is slow and is where mistakes come from.

  • Takes M-Pesa by STK push and matches till and paybill payments to the bill.
  • Tracks stock, purchases, transfers and expiry.
  • Runs tables and kitchen orders, scales and promotions, customer accounts and credit.
  • Reports on every till and branch from one back office.

How to decide

  1. List where your invoices are made today: an ETR, a till, invoices typed in the portal.
  2. If you are moving to a POS, choose one integrated with KRA eTIMS, so the invoice is made with the sale.
  3. Ask your tax adviser whether any device you already have needs to stay registered, and how to retire it properly.

Questions people ask

Do I need an ETR if my POS is integrated with eTIMS?

For the sales your eTIMS-integrated POS makes, the POS sends the invoice to KRA itself, so a separate ETR isn't needed for them. Confirm your own case with KRA or your tax adviser.

Is a POS the same as an ETR?

No. An ETR is a tax register. A POS runs the whole sale: products, payments, stock and reports, and can send invoices to KRA eTIMS when integrated.