How to Generate an eTIMS Invoice in Kenya: WhatsApp, USSD *222#, App and Portal

Updated 20 October 2026

Quick answer: If you are a small business that is not registered for VAT, the fastest ways to generate a KRA eTIMS invoice are the Shuru WhatsApp chatbot on 0711 099 999 (send “Hi”), the USSD code *222# (KRA Services, then eTIMS, then Sales Invoice), the eTIMS Non VAT app on Play Store and the App Store, or eTIMS Lite on eCitizen. All of them are free. You enter the customer, the item, the quantity and the price, confirm, and the invoice is created with a link you can download and share.

This guide is based on KRA’s eTIMS FAQs, the KRA USSD user guide for 2026 and KRA’s April 2026 press release on the WhatsApp service. Last verified October 2026.

In this guide

1. What eTIMS Is and Who Must Use It
2. The eTIMS Options Compared
3. Before You Start
4. Method 1: Generate an eTIMS Invoice on WhatsApp
5. Method 2: Generate an eTIMS Invoice With USSD *222#
6. Method 3: The eTIMS Non VAT App
7. Method 4: eTIMS Lite on eCitizen
8. Which Option Should You Use?
9. How Buyers Check Your Invoice
10. Getting Help
11. Frequently Asked Questions

What eTIMS Is and Who Must Use It

eTIMS (the Electronic Tax Invoice Management System) is KRA’s system for issuing electronic tax invoices. Each invoice is sent to KRA in real time or near real time, carries a QR code and can be checked by the buyer. KRA’s position is that all persons engaged in business must onboard eTIMS and issue electronic tax invoices, whether or not they are registered for VAT.

The invoices matter for your customers too. KRA now validates the expenses that businesses claim in their income tax returns against eTIMS records (its public notice of 10 November 2025 set out this validation), so a buyer who cannot get an eTIMS invoice from you may lose the deduction and stop buying. Our eTIMS and non-eTIMS expense upload FAQ explains how that expense validation works.

There is one exception for very small suppliers. Where a supply comes from a small business with annual turnover of not more than KSh 5 million, the buyer can issue the invoice on the seller’s behalf using KRA’s buyer-initiated invoicing on eCitizen (ecitizen.kra.go.ke).

The eTIMS Options Compared

Option	Best for	Internet needed	Cost
Shuru WhatsApp chatbot (0711 099 999)	Traders and freelancers who already use WhatsApp	Yes (WhatsApp data)	Free
eTIMS Lite USSD (*222#)	Individuals and sole proprietors on any phone	No	Free
eTIMS Non VAT mobile app	Small non-VAT businesses with a smartphone	Yes	Free
eTIMS Lite (Web) on eCitizen	Businesses with few transactions	Yes	Free
Online Portal	Service businesses that supply no goods	Yes	Free
eTIMS Client software	Businesses selling goods, with branches or several tills	Works offline, sends later	Free software from KRA
VSCU and OSCU integration	Businesses with their own ERP or invoicing system and high volumes	Depends on setup	Free from KRA; integrators may charge

KRA says the eTIMS software itself is free, including the online portal and the eTIMS client. Anyone who charges you for “eTIMS registration” is charging for their own service, not a KRA fee.

Before You Start

• A KRA PIN. If you do not have one, get a KRA PIN first.
• The phone number registered on your KRA PIN, because the WhatsApp service sends a one-time password (OTP) to it.
• Your National ID number and year of birth for USSD registration.
• Your customer’s name, PIN or phone number, the item or service, the quantity and the unit price.

Method 1: Generate an eTIMS Invoice on WhatsApp

KRA’s April 2026 press release confirmed that its WhatsApp service, powered by the “Shuru” chatbot, lets taxpayers file returns, generate invoices and get compliance certificates inside WhatsApp. KRA lists +254 711 099 999 as its contact centre and eTIMS support number.

1. Save 0711 099 999 on your phone and open a WhatsApp chat with it.
2. Send “Hi” or “Menu”.
3. Choose the eTIMS invoice option from the list of services.
4. Enter your KRA PIN and the OTP sent to your KRA-registered number.
5. Enter the buyer’s details, the goods or service, the quantity and the selling price.
6. Check the summary and confirm.
7. Download the invoice from the link in the chat and send it to your customer.

Check the number before you chat. KRA does not ask for your iTax password on WhatsApp, and the official account is 0711 099 999 only.

Method 2: Generate an eTIMS Invoice With USSD *222#

USSD works on any phone and does not need internet. KRA’s 2026 USSD user guide sets out these steps:

1. Dial *222# and choose option 5, KRA Services.
2. Choose option 4, eTIMS.
3. Choose option 1 to open the sales invoice service.
4. First time only: enter your ID number and year of birth, confirm your details and accept the terms. You get an SMS confirming you are registered for eTIMS.
5. Select your PIN or the business you are invoicing for.
6. Enter the customer’s details, then the product name, quantity and price per item.
7. Confirm the summary. The invoice is generated and an SMS arrives with a link.
8. Open the link and tap Download to save the invoice.

Cancelling a USSD invoice with a credit note

If you make a mistake, do not issue a second invoice for the same sale. Dial *222#, open eTIMS, choose the credit note option, enter the invoice number you want to cancel and confirm. KRA sends an SMS with a link to the credit note.

Method 3: The eTIMS Non VAT App

KRA’s mobile app for small, non-VAT taxpayers is listed on Play Store and the App Store as eTIMS Non VAT. Download it only from the official store listing, sign in with your KRA PIN details and follow the in-app prompts to raise a sales invoice. It suits shops and service providers who issue several invoices a day and have a smartphone.

Method 4: eTIMS Lite on eCitizen

eTIMS Lite (Web) runs through eCitizen and suits businesses with only a few transactions. Log in to your eCitizen account, open the KRA eTIMS Lite service and follow the prompts to raise a sales invoice with the customer and item details. KRA’s step-by-step guides for each solution are on the eTIMS section of kra.go.ke.

Which Option Should You Use?

• A mama mboga, boda boda operator or fundi with a basic phone: USSD *222#.
• A freelancer or consultant who works on a phone: WhatsApp or the eTIMS Non VAT app.
• A shop or distributor selling stock through several tills: eTIMS Client, with stock management.
• A firm already using accounting software: ask your software provider about OSCU or VSCU integration.

If you pay turnover tax, use our turnover tax calculator to estimate what you owe from the sales your invoices record, then file your KRA returns on iTax.

How Buyers Check Your Invoice

KRA says anyone can verify an eTIMS invoice by scanning its QR code or by entering the invoice number in the invoice number checker on the iTax portal. Encourage your corporate customers to check. A valid invoice is your proof of sale, and an invalid one can be rejected when they claim the expense.

Getting Help

Channel	Detail
KRA contact centre and eTIMS support	+254 711 099 999 and +254 20 4 999 999
eTIMS email	timsupport@kra.go.ke
General email	callcentre@kra.go.ke
TIMS Operations Unit	7th and 8th Floor, JKUAT Towers, Kenyatta Avenue, Nairobi

If you missed invoicing deadlines in the past, check KRA penalties on iTax before KRA does. Bookkeepers and tax assistants who know eTIMS are in demand; see openings on JobinKenya.

Frequently Asked Questions

Is eTIMS free?

Yes. KRA provides the eTIMS software, portal, USSD, WhatsApp and app options free of charge.

What is the KRA WhatsApp number for eTIMS?

0711 099 999 (+254 711 099 999). Send “Hi” or “Menu” to start.

Can I generate an eTIMS invoice without internet?

Yes. Dial *222#, choose KRA Services and then eTIMS. KRA confirms USSD invoicing does not need an internet connection.

Do I need to be registered for VAT to use eTIMS?

No. The eTIMS Lite options (USSD, the eTIMS Non VAT app and eCitizen) are built for businesses that are not registered for VAT.

What if my supplier is too small to issue an eTIMS invoice?

If the supplier’s annual turnover is KSh 5 million or less, you as the buyer can issue the invoice on their behalf through the buyer-initiated invoicing service on ecitizen.kra.go.ke.

How do I cancel a wrong eTIMS invoice?

Issue a credit note against it. On USSD, dial *222#, open eTIMS, pick the credit note option and enter the invoice number.