How to Register for eTIMS as a Small Business in Kenya: eCitizen, *222#, App and Portal

Updated 21 October 2026

Quick answer: If your business is not registered for VAT, the simplest way to register for eTIMS is eTIMS Lite. Go to ecitizen.kra.go.ke, sign in with your eCitizen account, click Invoicing (eTIMS), tick the two boxes and click Activate E-Invoicing. On a basic phone, dial *222#, choose Tax Payment (KRA), then Sales Invoice, and register with your ID number and year of birth. KRA lists no fee for registering, and you no longer need KRA’s approval.

This guide uses KRA’s own eTIMS pages (What is eTIMS, Types of eTIMS Solutions, How to Onboard on eTIMS, Contact and Support), KRA’s eCitizen and USSD user guides, its 2024 onboarding procedure, and the Finance Act 2023. Checked on 19 October 2026.

In this guide

1. Does My Small Business Have to Register for eTIMS?
2. Which eTIMS Option Should You Register For?
3. How to Register on eTIMS Lite Through eCitizen
4. How to Register for eTIMS on *222#
5. How VAT-Registered Businesses Register on the eTIMS Portal
6. What You Need Before You Start
7. Expenses That Don't Need an eTIMS Invoice
8. Getting Help From KRA
9. Frequently Asked Questions

Does My Small Business Have to Register for eTIMS?

Yes, if you are in business. The Finance Act 2023 added section 23A to the Tax Procedures Act, which says a person who carries on business shall issue electronic tax invoices through KRA’s system. KRA’s own FAQ is direct: “All persons engaged in business are required to on-board eTIMS and issue electronic tax invoices.” That includes:

• Sole proprietors, partnerships, companies, associations and trusts.
• People paying Turnover Tax (TOT), Monthly Rental Income tax (see our guide to rental income tax on iTax) or annual income tax on business income.
• Businesses in the informal sector.
• Businesses that don’t charge VAT, such as hospitals offering medical services, schools, tours and travel agents and NGOs that run a business.

The dates that matter: issuing eTIMS invoices became mandatory on 1 September 2023, and from 1 January 2024 any business expense that isn’t backed by a valid eTIMS invoice can’t be deducted for income tax. That second rule is why your customers keep asking for an eTIMS invoice: without one, they lose the deduction.

The KSh 5 Million Exception

If you sell to another business and your annual turnover is KSh 5 million or less, KRA lets the buyer raise the invoice on your behalf through its Buyer Initiated Invoicing tool on eCitizen. Small-scale farmers are covered the same way. This doesn’t stop you registering yourself, and many small sellers do so that they can invoice customers directly.

Which eTIMS Option Should You Register For?

Option	How you get it	Best for
eTIMS Lite (Web)	ecitizen.kra.go.ke	Non-VAT sole traders and small firms with a smartphone or computer
eTIMS Lite (USSD)	Dial *222#	Individuals and sole proprietors on any phone, no internet needed
eTIMS Lite (Mobile app)	“eTIMS Non VAT” on Play Store and App Store	Traders who invoice on the go
Online Portal	etims.kra.go.ke	VAT-registered and growing businesses with low invoice volumes
eTIMS Client	Downloadable software for Windows and Android	Shops with several branches, tills or pay points
System-to-system (VSCU/OSCU)	Integration with your own invoicing or ERP system	Larger firms that already use billing software

KRA now lets you register on more than one solution at the same time without asking for approval. Each solution has its own invoice number sequence, and every invoice you issue shows up on the online portal. One catch: a credit note can only be raised from the same solution where the original invoice was created.

How to Register on eTIMS Lite Through eCitizen

1. Open ecitizen.kra.go.ke and click Sign in, then Login with eCitizen.
2. If you’re new to eCitizen, click Sign Up and choose Citizen. Enter your ID number, your first name exactly as it is on your ID, and your year of birth, then click Validate. Our guide shows how to create an eCitizen account if you get stuck.
3. Enter your phone number and email address, then the one-time code sent to you.
4. Create and confirm a password, tick the terms and conditions and click Complete.
5. Sign in with your email or ID number and the new password.
6. Click Invoicing (eTIMS), tick both boxes and click Activate E-Invoicing.

That’s it. You can now click Create Sales Invoice, add a customer (with or without a KRA PIN), add your product or service with its price and quantity, and download the invoice. The full invoicing steps are in our guide on how to generate an eTIMS invoice.

How to Register for eTIMS on *222#

1. Dial *222# and select option 5, Tax Payment (KRA).
2. Select option 2, Sales Invoice.
3. Enter your ID number, then your year of birth. If the year doesn’t match KRA’s records, you’ll be asked to try again.
4. On the terms and conditions screen, select 1 to register.
5. You’ll get an SMS confirming you’re registered for eTIMS.

To invoice afterwards, go back to Sales Invoice and enter the customer’s name, PIN or number, the item, quantity and unit price, then confirm. KRA sends an SMS once the invoice is created. KRA describes the USSD option as meant for individuals and sole proprietors.

How VAT-Registered Businesses Register on the eTIMS Portal

If you’re registered for VAT, or you want a fuller system, use the online portal. KRA’s onboarding guide sets out these steps:

1. Go to etims.kra.go.ke and click Sign Up.
2. Click the PIN button, enter your KRA PIN and click Verify. If you don’t have a PIN yet, see how to get a KRA PIN or, for a limited company, the KRA PIN for a company.
3. Your details load automatically. Create a password, request the OTP, enter it, accept the data privacy statement and click Sign Up.
4. Log in with your PIN as the user ID and your password.
5. Click Service request at the top right, then eTIMS.
6. Under eTIMS type, choose the solution that suits your business, attach any documents it asks for and click Send.

If you choose eTIMS Client, you’ll need the serial number of the computer or Android device you’ll install it on. Changing to a different device under eTIMS Client is the one change KRA still has to help with.

What You Need Before You Start

• A national ID (for eTIMS Lite) or an active KRA PIN (for the portal).
• A phone number and email you can access, because both routes send one-time codes.
• A list of what you sell and your usual prices, so adding items is quick.
• For a registered business, have your business details ready, including your county single business permit if you have one. Keeping your returns filed also keeps your KRA tax compliance certificate available when a customer or tender asks for it.

Expenses That Don’t Need an eTIMS Invoice

KRA lists eight types of business cost that are allowed without an eTIMS invoice:

1. Salaries and wages (emoluments)
2. Imports
3. Air passenger tickets
4. Investment allowances
5. Interest
6. Fees charged by financial institutions
7. Expenses subject to withholding tax that is a final tax
8. Services from a non-resident with no permanent establishment in Kenya

Everything else you want to claim, from stock and rent to transport and repairs, should be supported by an eTIMS invoice from the supplier. How KRA checks this against your return is explained in our eTIMS expense validation and non-eTIMS upload guide.

Getting Help From KRA

Channel	Detail
eTIMS phone line	0711 099 999
Email	timsupport@kra.go.ke
Walk-in	TIMS Operations Unit, 7th and 8th Floor, JKUAT Towers, Kenyatta Avenue, Nairobi

Once you’re set up, remember that eTIMS records your sales, so the figures on your invoices should match what you declare when you file your KRA returns on iTax.

Frequently Asked Questions

Is eTIMS registration free?

KRA’s eTIMS pages and user guides list no registration fee for eTIMS Lite, the online portal or eTIMS Client. Be wary of anyone charging you just to sign you up.

Do I need a KRA PIN to register for eTIMS Lite?

eTIMS Lite on eCitizen and *222# registers you with your ID number and year of birth. The online portal uses your KRA PIN as your login.

Does KRA have to approve my eTIMS application?

No. KRA removed the approval step, so taxpayers now onboard themselves.

I’m not registered for VAT. Do I still need eTIMS?

Yes. KRA says all persons in business must onboard eTIMS, whether or not they are registered for VAT.

My turnover is below KSh 5 million. What happens?

Business buyers can raise the invoice for you through KRA’s Buyer Initiated Invoicing tool, but you can still register and invoice yourself.

Can I use both *222# and the eCitizen option?

Yes. You can register on more than one eTIMS solution, and each keeps its own invoice numbering.

Last checked 19 October 2026 against KRA’s eTIMS pages and user guides and the Finance Act 2023 (section 23A of the Tax Procedures Act and section 16(1)(c) of the Income Tax Act).