In a bid to streamline tax invoicing procedures for small businesses, the Kenya Revenue Authority (KRA) has unveiled an accessible solution - eTIMS Lite. This initiative mandates all businesses, including those in the Informal Sector and Small Businesses, to electronically generate and transmit their invoices to KRA via the electronic Tax Invoice Management System (eTIMS).

Facilitating Compliance for Small-Scale Entrepreneurs

The eTIMS Lite platform caters specifically to non-VAT registered taxpayers, providing them with a user-friendly interface to seamlessly generate and transmit invoices to KRA. This move comes as part of KRA's commitment to easing compliance burdens for small-scale entrepreneurs.

User-Friendly Access Points

Accessible through various channels on the eCitizen platform, including a USSD option (*222#) and a web-based solution (, the eTIMS Lite platform aims to make compliance more accessible to businesses across Kenya.

Enhancing Transparency and Efficiency

By mandating the use of eTIMS, KRA aims to enhance transparency, curb tax evasion, and improve overall efficiency in tax collection processes. This move underscores the authority's dedication to modernizing tax systems and ensuring equitable compliance standards.

Tailored Support and Engagement

Emphasizing their commitment to supporting taxpayers, KRA spokesperson highlighted initiatives like eTIMS Lite and ongoing stakeholder engagements. Through tailored support and engagement, KRA aims to facilitate a smooth transition to electronic invoicing while addressing the diverse needs of businesses in Kenya.

Addressing Challenges and Inviting Feedback

In addition to the rollout of eTIMS Lite, KRA encourages taxpayers and representative bodies encountering compliance challenges to engage with the authority for further assistance. This proactive approach reflects KRA's willingness to address concerns and adapt solutions to meet the evolving needs of businesses.

Exploring Innovative Solutions: Reverse Invoicing

One notable innovation introduced by KRA is the concept of reverse invoicing. This approach allows sellers to authorize buyers to issue invoices on their behalf, offering greater flexibility in invoice management and compliance procedures.

By introducing eTIMS Lite and fostering an environment of collaboration and innovation, KRA aims to empower small businesses and drive sustainable economic growth in Kenya.