Which eTIMS solution type should a Kenyan business choose?
A plain summary of the KRA eTIMS solution types and who each is meant for.
KRA lists several eTIMS solutions. The Online Portal is described as for service businesses that supply no goods. The eTIMS Client is downloadable software for taxpayers dealing in goods or both goods and services. eTIMS Lite is for businesses with minimal transactions and can be used through eCitizen or USSD. VSCU and OSCU are for system-to-system integration with your own invoicing or ERP system. The right choice depends on what you sell and how you invoice, so read the KRA page before you register.
- Online Portal: web invoicing for service businesses, per KRA.
- eTIMS Client: software for goods, or goods and services.
- eTIMS Lite: minimal transactions, via eCitizen or USSD.
- VSCU and OSCU: integration units for invoicing systems.
How it works
List what you sell: only services, goods, or both.
Estimate how many invoices you issue and whether you use your own invoicing or ERP system.
For system integration, KRA describes OSCU as suited to businesses fully online and VSCU to those not entirely online.
Check connectivity: online solutions need a stable internet connection, while the eTIMS Client and VSCU can keep invoicing offline and transmit later, according to KRA.
Register on etims.kra.go.ke for the solution you picked.
Legal framework
- Finance Act 2023 (eTIMS).
- KRA page: Types of eTIMS Solutions (kra.go.ke).
Frequently asked questions
Which eTIMS type is best for a new company?
It depends on what the company sells and its volume. KRA points service-only businesses to the Online Portal and businesses with goods to the eTIMS Client. A business with its own invoicing system may look at OSCU or VSCU.
What is the difference between OSCU and VSCU?
Both are for system-to-system integration. KRA describes OSCU as ideal for businesses that are completely online and VSCU for businesses whose operations are not entirely online.
Can I switch solution later?
Ask KRA how to change your registered solution. Do not assume it is instant.
Do I need a developer for OSCU or VSCU?
Integration means your invoicing system must connect to KRA, which usually needs development work or a provider that is already integrated.
Is 4invoices an eTIMS solution?
No. 4invoices does not connect to KRA and does not issue eTIMS-signed invoices. It creates invoices with a VAT rate per line, supports any currency with an exchange rate and lets you download a PDF. There is a 6-month free trial without a card.