“Should I transmit all my invoices in eTIMS?”

A question I hear all the time.

And the short answer is: If you're required to use eTIMS for your business, your business invoices should be generated and transmitted through the appropriate eTIMS solution.

But here's where people get confused. 📌 eTIMS is not a digital shoebox where you upload every receipt, quotation or document your business has ever touched. It is an electronic invoicing system.

So think about it this way:

🏷️ YOU MAKE A SALE Issue the electronic tax invoice through your eTIMS solution.

🏷️ YOU RECEIVE AN INVOICE Don't transmit your supplier's invoice again as if it were your sale. Capture it in your records. Verify it. Match it to the transaction.

🏷️ YOU BUY FROM A SMALL SUPPLIER If the supplier falls within the applicable small-business exception and cannot issue an eTIMS invoice, KRA provides Buyer Initiated Invoicing for qualifying purchases.

🏷️ YOU RECONCILE Your eTIMS records should make sense alongside your bank, M-Pesa and accounting records.

That's the real goal. And remember, KRA now validates declared income and expenses against eTIMS/TIMS, withholding-tax and customs data. That's where compliance becomes bookkeeping. And that's where the real work begins.