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Kenya e-Invoicing

Updated 26 February 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Kenya requires electronic tax invoices for B2B, B2G and B2C transactions since September 2023, issued through the Kenya Revenue Authority's eTIMS under the Finance Act, 2023. Each invoice is signed by an eTIMS device and carries a unique QR code for real-time reporting.

Kenya e-Invoicing Overview

B2B
mandatory
since 1 September 2023
Mandatory issuance of electronic tax invoices through the Electronic Tax Invoice Management System (eTIMS) operated by the Kenya Revenue Authority , under the Finance Act, 2023 and the Tax Procedures (Electronic Tax Invoice) Regulations, 2023 (Legal Notice 29 of 2023) . Each invoice is signed by an eTIMS device/software and carries a unique QR code.
B2G
mandatory
since 1 September 2023
Public bodies require an eTIMS electronic tax invoice for all supplier payments, in line with KRA enforcement guidance .
B2C
mandatory
since 1 September 2023
All B2C transactions must be supported by an eTIMS electronic tax invoice carrying the QR code generated by the eTIMS device or software. Buyers can verify invoices through the KRA portal in line with the Finance Act, 2023 .

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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

Tax Procedures (Electronic Tax Invoice) Regulations Published
23 March 2023
Legislative
Kenya published the Tax Procedures (Electronic Tax Invoice) Regulations, 2023 as Legal Notice 29 of 2023 , establishing the legal framework for the eTIMS system administered by the Kenya Revenue Authority.
eTIMS Becomes Mandatory for VAT-Registered Taxpayers
1 September 2023
general
Following the Finance Act, 2023 , use of the Electronic Tax Invoice Management System (eTIMS) became mandatory for all VAT-registered taxpayers, with detailed installation guidance and tutorials published by KRA.
Onboarding of Non-VAT Taxpayers to eTIMS
1 September 2024
B2B
The KRA expanded mandatory eTIMS onboarding to non-VAT-registered taxpayers, requiring them to issue electronic tax invoices for income-tax-deductible expenses, in line with Public Notice 2071 .

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Compliance Regime

CTC Model
Real-time reporting
Real-time fiscalization through eTIMS devices and certified software: each invoice is signed by the taxpayer's eTIMS instance and transmitted to the Kenya Revenue Authority, which returns a unique invoice number and QR code printed on the invoice for buyer-side verification.
Network
Real-time reporting
Standards
KRA eTIMS standard

Record-keeping & Reporting

Archiving
5 years retention required by the Tax Procedures Act; eTIMS invoices archived by both supplier and KRA platform

Technical Formats

JSON / XML (eTIMS schema)
QR-coded electronic tax invoice

Penalties

Failure to Issue eTIMS Invoice
Failure to issue an electronic tax invoice through eTIMS attracts penalties under the Tax Procedures (Electronic Tax Invoice) Regulations, 2023 and the Finance Act, 2023 , with disallowance of related expenses for income tax purposes and denial of input VAT deduction for the buyer.

Official Sources

  • kra.go.keOfficial site
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Related Countries

  • BeninMandatory
  • Cabo VerdeMandatory
  • Democratic Republic of the CongoMandatory
  • EgyptMandatory

Frequently asked questions about e-Invoicing in Kenya

Yes, e-Invoicing is mandatory in Kenya for B2B (since 2023-09-01) and B2G (since 2023-09-01) transactions.

B2B e-Invoicing in Kenya is mandatory since 2023-09-01. Mandatory issuance of electronic tax invoices through the Electronic Tax Invoice Management System (eTIMS) operated by the Kenya Revenue Authority , under the Finance Act, 2023 and the Tax Procedures (Electronic Tax Invoice) Regulations, 2023 (Legal Notice 29 of 2023) . Each invoice is signed by an eTIMS device/software and carries a unique QR code.

B2G e-Invoicing in Kenya is mandatory since 2023-09-01. Public bodies require an eTIMS electronic tax invoice for all supplier payments, in line with KRA enforcement guidance .

Kenya supports the following e-Invoice formats: JSON / XML (eTIMS schema), QR-coded electronic tax invoice.

Kenya uses the following e-Invoicing standards: KRA eTIMS standard. Archiving requirement: 5 years retention required by the Tax Procedures Act; eTIMS invoices archived by both supplier and KRA platform.

Real-time fiscalization through eTIMS devices and certified software: each invoice is signed by the taxpayer's eTIMS instance and transmitted to the Kenya Revenue Authority, which returns a unique invoice number and QR code printed on the invoice for buyer-side verification.

Kenya has penalties for e-Invoicing non-compliance. Failure to Issue eTIMS Invoice: Failure to issue an electronic tax invoice through eTIMS attracts penalties under the Tax Procedures (Electronic Tax Invoice) Regulations, 2023 and the Finance Act, 2023 , with disallowance of related expenses for income tax purposes and denial of input VAT deduction for the buyer.

B2C e-Invoicing in Kenya is mandatory since 2023-09-01. All B2C transactions must be supported by an eTIMS electronic tax invoice carrying the QR code generated by the eTIMS device or software. Buyers can verify invoices through the KRA portal in line with the Finance Act, 2023 .