eTIMS integration: OSCU vs VSCU and how to become an integrator

Updated 12 November 2026

eTIMS integration connects a business’s own invoicing, ERP or point-of-sale system directly to the Kenya Revenue Authority’s electronic Tax Invoice Management System through an Application Programming Interface (API), so every invoice is sent to KRA without retyping it on the eTIMS portal. KRA’s system-to-system integration page, checked on 12 November 2026, offers two routes: the Online Sales Control Unit (OSCU) for always-online invoicing and the Virtual Sales Control Unit (VSCU) for bulk invoicing that is not always online.

Updated November 2026. Sources: KRA’s eTIMS System to System Integration, eTIMS Fuel Station System and Stock Management Functionality pages. KRA does not publish integration prices; it says costs vary by system and integrator.

Who needs eTIMS integration

KRA says the system-to-system solution “is tailored for businesses that have an invoicing system and would like to integrate with eTIMS”. In practice that means firms already running an ERP, accounting package, hotel or hospital system, supermarket POS or e-commerce checkout, where typing invoices into the eTIMS web portal or app would be slow and error-prone.

Smaller traders who raise a handful of invoices a day can usually use KRA’s free portal or app instead; see how to generate an eTIMS invoice and our comparison of eTIMS vs ETR. If you are choosing new software, our list of eTIMS-compatible accounting software shows which packages already connect.

OSCU vs VSCU: which eTIMS integration fits you

The choice is mainly about connectivity and volume. If your system can reach KRA for every sale, OSCU is the simpler path. If you issue large batches, or branches go offline, VSCU is designed for that. Both still require each invoice to reach eTIMS; neither is a way to skip electronic invoicing.

How to become a certified eTIMS integrator

KRA describes a four-stage process for anyone who wants to connect a system: development, testing, vetting and certification. It applies both to a taxpayer that can integrate its own system (self-integration) and to third-party software developers who integrate systems for clients.

1. Read the specifications. KRA links the OSCU and VSCU specification documents and a Technical Specification for the Trader Invoicing System.
2. Register in the sandbox. KRA provides a step-by-step guide to registering in the sandbox test environment.
3. Build and test. Develop the API connection and run test transactions in the sandbox.
4. Submit for vetting. On the taxpayer portal (etims.kra.go.ke) KRA lists the bio data and documents required from a third-party vendor.
5. Get certified. Once vetted, the integrator is certified and can connect client systems. Taxpayers may then choose a KRA-verified third-party integrator rather than integrating themselves.

For Kenyan software houses and developers, becoming a certified integrator is a business opportunity: every firm with its own invoicing system needs eTIMS integration, and KRA itself points businesses to certified integrators. KRA’s fuel-station page says integration costs “vary depending on system complexity, level of automation, and integration method”, with certified integrators giving tailored estimates.

Fuel stations: the mandatory eTIMS integration case

The petroleum sector shows how integration works in practice. KRA says the eTIMS Fuel Station System began in June 2024 with a 12-month phased rollout, and that all fuel stations must integrate with eTIMS by 30 June 2025, with penalties or enforcement action possible for non-compliance.

• eTIMS connects to the station’s forecourt controller, sales system, POS, printer or fuel management system so that every transaction is recorded and sent to KRA in real time.
• It supports offline invoicing, VAT auto-fill, mobile money, PIN capture and loyalty programmes.
• KRA says it feeds directly into simplified VAT returns and enables real-time validation for quicker supplier payments and VAT refunds.
• Stations can self-integrate if they have IT capacity, or use a certified third-party integrator.

Support for integrators and stations: phone +254 711 099 999, email timsupport@kra.go.ke, or the eTIMS operations office on the 7th and 8th floors of JKUAT Towers, Nairobi, according to KRA.

Stock records and what comes next for eTIMS integration

KRA has also told businesses to keep accurate, up-to-date stock records aligned with TIMS/eTIMS invoices, citing section 23A(2)(b) of the Tax Procedures Act. Records should cover stock received, purchased, sold, transferred, returned, adjusted or otherwise disposed of. KRA said consultative forums on its stock management functionality were expected to start in September 2026, and invited businesses to take part through stakeholder.engagement@kra.go.ke.

For integrated systems this matters: if your ERP already tracks stock, the same data that drives invoices should reconcile with stock movements. Build that into your eTIMS integration now rather than retrofitting it later. Businesses that supply appointed agents should also make sure invoices carry the right VAT so that withholding VAT certificates match, and that buyer-raised invoices follow eTIMS reverse invoicing rules.

Frequently asked questions

What is eTIMS integration?

It is KRA’s system-to-system option that connects a business’s invoicing or ERP system to eTIMS through an API, using either OSCU or VSCU.

What is the difference between OSCU and VSCU?

KRA says OSCU suits taxpayers whose invoicing is always online, while VSCU suits taxpayers doing bulk invoicing that is not always online.

How do I become a KRA-certified eTIMS integrator?

Use the OSCU or VSCU specifications, register in KRA’s sandbox, develop and test your integration, then submit for vetting and certification with the vendor documents listed on etims.kra.go.ke.

How much does eTIMS integration cost?

KRA does not set a price. It says costs vary with system complexity, automation level and integration method, and that certified integrators provide estimates.