eTIMS IFMIS Integration: 3 Rules Government Suppliers Must Follow to Get Paid

Updated 7 November 2026

If you supply goods or services to a ministry, county or state agency, the eTIMS IFMIS integration is now part of getting paid. KRA and the National Treasury have integrated the Electronic Tax Invoice Management System (eTIMS) with the Integrated Financial Management Information System (IFMIS), the system government entities use to process payments. Invoices you submit are now checked automatically against your eTIMS records. This guide sets out what KRA requires and how to avoid payment delays.

Sources: KRA public notice “Implementation of the eTIMS – IFMIS Integration” (31 August 2026), KRA notice and FAQ on the stock management functionality (7 September 2026) and KRA’s types of eTIMS solutions page, all read on 7 November 2026.

What the eTIMS IFMIS integration changed

On 31 August 2026 KRA announced that the eTIMS–IFMIS integration had been successfully implemented, in collaboration with the National Treasury. KRA says the link will make government transactions more transparent and accountable, streamline financial processes across government entities, and improve tax compliance through automated validation of tax invoices. In practice, a payment request in IFMIS can now be checked against the tax invoice you generated in eTIMS.

eTIMS IFMIS rules: KRA’s three requirements for suppliers

1. Generate valid eTIMS invoices. Every supply must have a valid eTIMS invoice before it is submitted for payment through IFMIS.
2. Keep invoices consistent. The invoice details you give a government entity must match exactly the invoice generated and recorded in eTIMS.
3. Stay tax compliant. KRA advises suppliers to check their tax compliance status regularly and keep their tax records accurate and up to date.

KRA says sensitisation programmes, technical support and guidance will continue during the transition. Its contact centre is on 020 4 999 999 or 0711 099 999, or callcentre@kra.go.ke.

Choosing an eTIMS solution as a supplier

KRA lists several ways to issue eTIMS invoices:

• Online portal at etims.kra.go.ke;
• eTIMS Client, downloadable software for Windows and Android that supports several branches and tills;
• eTIMS Lite on the web through eCitizen, by USSD on *222# (for individuals and sole proprietors), or as a mobile app;
• system-to-system integration (VSCU or OSCU) for firms that already have an invoicing system;
• reverse invoicing and buyer initiated invoicing, where a buyer invoices on a seller’s behalf.

KRA now lets a taxpayer register on more than one solution and invoice from any of them, without KRA approval to change solutions. All invoices from every solution can be viewed on etims.kra.go.ke. Each solution has its own invoice number sequence, so when you quote an invoice number to a government entity, make sure it comes from the solution that actually issued it.

Credit notes: use the original solution

KRA says a credit note can only be generated from the solution where the original invoice was raised. If a government entity rejects or adjusts a supply, issue the credit note from that same solution, then issue a corrected invoice, so the records in eTIMS and IFMIS still match.

Stock records behind your invoices

In a separate notice of 7 September 2026, KRA told all businesses using TIMS or eTIMS to keep accurate, up-to-date stock records under Section 23A(2)(b) of the Tax Procedures Act. Records should track stock as it is bought or received, sold, transferred, returned, adjusted or otherwise disposed of, and should line up with what you invoice. KRA said consultative forums on its stock management functionality would start in September 2026. For goods suppliers, clean stock records make it easier to defend each invoice that IFMIS checks.

Common ways government invoices fall out of step with eTIMS

Based on KRA’s rules above, these are the situations most likely to cause a mismatch between the documents you submit and the record in eTIMS:

• retyping an invoice by hand for the payment file instead of using the eTIMS copy;
• quoting an invoice number from a different solution than the one that issued it;
• changing an amount after a delivery dispute without first issuing a credit note from the original solution;
• invoicing before goods are recorded in your stock records;
• letting your tax compliance status lapse while a payment is being processed.

Keeping one person responsible for reconciling eTIMS invoices with each government payment request is a simple safeguard for small suppliers.

eTIMS IFMIS checklist before you submit a government invoice

• The eTIMS invoice exists and was issued before you submit for payment.
• The buyer details, amounts, tax, item descriptions and quantities on your payment documents match the eTIMS invoice exactly.
• The invoice number is from the solution that issued it.
• Any correction was made with a credit note from the original solution.
• Your tax compliance status is current.
• Stock records support the goods invoiced.

For how IFMIS registration and payments work, see our IFMIS suppliers guide, and for step-by-step invoicing, how to generate an eTIMS invoice. Buyers that invoice on behalf of small sellers should read our guide to eTIMS reverse invoicing.

Frequently asked questions

Do government suppliers need eTIMS invoices?

Yes. KRA says suppliers must generate valid eTIMS invoices for all supplies before submitting them for payment through IFMIS.

What happens under eTIMS IFMIS if my invoice details differ?

KRA requires invoices submitted to government entities to match eTIMS records precisely. Mismatches undermine the automated validation the integration introduced.

Can I use more than one eTIMS solution?

Yes. KRA allows registration on several solutions, each with its own invoice number sequence.

Where do I issue a credit note?

Only from the eTIMS solution where the original invoice was raised.