Updated 22 October 2026
Quick answer: you can check any eTIMS receipt or invoice in two ways that KRA itself recommends. Scan the QR code printed on it with your phone camera or a QR app, or enter the control unit invoice number in the “Invoice Number Checker” on the iTax portal login page. A genuine invoice returns the seller’s name, the invoice date, the total amount, the taxable amount and the VAT. If nothing comes up, or the figures differ from your copy, the invoice has not been transmitted to KRA and you should ask the seller for a valid one.
In this guide
Why Checking an eTIMS Invoice Matters
eTIMS (the electronic Tax Invoice Management System) is KRA’s free invoicing system. Every person in business, VAT registered or not, is expected to issue electronic tax invoices through it or through a TIMS device. KRA has made two rules that put the risk on the buyer:
- Business expenses claimed in an income tax return must be supported by valid electronic tax invoices. KRA says failure by a supplier to issue a compliant invoice “denies your customers the ability to claim their business expenses”.
- Input VAT that is not validated through TIMS or eTIMS, or against a customs import entry, is not allowed in the VAT return. VAT returns are now pre-filled from transmitted invoices, so a fake or untransmitted invoice simply will not appear.
So if you run a business, an invoice you never verified can cost you the expense deduction and the VAT you paid on it.
Method 1: Scan the QR Code
- Open your phone camera or any QR scanner app.
- Point it at the QR code on the receipt or invoice.
- Open the link it shows. A valid code opens a KRA page with the invoice details.
- Compare the seller, date, total and VAT with the paper or PDF copy.
Be careful with links that open a non-KRA website. A QR code can be printed by anyone; what matters is that it leads to KRA’s own system and that the figures match.
Method 2: Use the iTax Invoice Number Checker
- Go to the iTax portal (itax.kra.go.ke). You do not need to log in.
- Under the checkers on the login page, choose Invoice Number Checker.
- Type the control unit (CU) invoice number exactly as printed on the invoice. This is not the seller’s own invoice number.
- Complete the security check shown on the page and submit.
- Read the result and compare it with your copy.
| What the checker shows | What to compare it with |
|---|---|
| Name of the seller | The business you actually paid |
| Invoice date | The date of the purchase |
| Total invoice amount | What you paid |
| Total taxable amount | The value before VAT on your copy |
| Total tax (VAT) | The VAT shown on your copy |
KRA’s iTax e-services list also has a separate Control Unit Checker, which confirms that the seller’s ETR or control unit is registered and compliant, and a PIN checker, which confirms the seller’s PIN is active.
What a Genuine eTIMS Invoice Should Carry
- The seller’s business name and KRA PIN.
- A control unit invoice number and the date and time of the sale.
- A QR code that leads to KRA.
- Item descriptions, quantities and prices, with the VAT rate where the seller is VAT registered.
- Your KRA PIN if you are buying for a business and want to claim the expense. Ask for it to be added at the till.
If the Invoice Fails the Check
| Result | Likely cause | What to do |
|---|---|---|
| Invoice not found | Not yet transmitted, typed wrongly, or not an eTIMS invoice | Recheck the CU number; if still missing after a day, ask the seller to retransmit or reissue |
| Amounts differ | Altered copy or a different sale | Ask for a corrected invoice; do not claim the old one |
| Different seller name | Borrowed or fake invoice | Ask the real seller for their own invoice and report the mismatch to KRA |
| Seller is a small trader with no eTIMS | Turnover under KSh 5 million | Issue a buyer-initiated invoice on their behalf through ecitizen.kra.go.ke |
Options for Sellers Who Need to Start Issuing eTIMS Invoices
KRA offers several free ways to invoice: eTIMS Lite on the web through eCitizen, eTIMS Lite on USSD by dialling *222# (no internet needed), the eTIMS Non VAT mobile app, the Online Portal for service-only businesses, the downloadable eTIMS Client for goods sellers, and system-to-system integration (VSCU and OSCU) for large volumes. If you need to upload invoices from suppliers outside eTIMS, our eTIMS and non-eTIMS upload FAQ covers that process. Sole traders on turnover tax can estimate what they owe with the turnover tax calculator, and VAT-registered businesses can use the VAT calculator.
Getting Help From KRA
- Email timsupport@kra.go.ke or callcentre@kra.go.ke.
- Call the KRA contact centre on +254 20 4999 999 or 0711 099 999.
- Send a direct message to KRA’s official Facebook or X pages, or visit any KRA office or iTax service centre.
Locked out of iTax? Here is how to reset your iTax password. New to KRA? Start with how to get a KRA PIN, then learn how to file KRA returns on iTax. Accountants and tax assistants can find openings on JobinKenya.
Frequently Asked Questions
How do I know if an eTIMS receipt is genuine?
Scan its QR code or enter its control unit invoice number in the iTax Invoice Number Checker. A genuine receipt returns matching seller, date, total and VAT figures.
Do I need to log in to iTax to check an invoice?
No. The Invoice Number Checker is on the iTax login page and works without logging in.
Which number do I enter in the invoice checker?
The control unit (CU) invoice number printed on the invoice, not the seller’s internal invoice or receipt number.
Can I claim an expense without an eTIMS invoice?
KRA says business expenses must be supported by valid electronic tax invoices, so an expense without one risks being disallowed.
What if my supplier is too small to use eTIMS?
If their annual turnover is KSh 5 million or less, you can issue a buyer-initiated invoice on their behalf through ecitizen.kra.go.ke.
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