How to Register for eTIMS: A Step-by-Step Guide for Kenyan Businesses

If you’re setting up a new business in Kenya, or you’ve just realised your existing business needs to get compliant, registering for eTIMS is one of the first things you should tick off your list.

It determines whether your sales invoices count, whether your expenses are deductible, and whether you’ll be able to get a Tax Compliance Certificate at all.

The good news: KRA has automated the process so most businesses can self-register without ever needing a KRA officer to approve the application.

The part that trips people up isn’t the registration form; it’s picking the right type of eTIMS solution for their business. This guide walks through both.

Before You Start: What You’ll Need

Registration is built on top of your existing KRA account, so make sure you have:

An active KRA PIN. If your PIN is dormant, you’ll need to reactivate it on iTax first. The eTIMS portal will reject registration attempts tied to an inactive PIN.
Access to your iTax-registered phone number. KRA sends a One-Time Password (OTP) to this number during sign-up. If you no longer have access to it, update your mobile number in your iTax profile before you begin.
Basic business details on hand: nature of business, physical location, and (for companies) incorporation documents such as your CR12 or partnership deed, in case you’re asked to upload supporting documents.
A device that matches your chosen solution. More on this below, since the right device depends on which eTIMS option fits your business.

Step 1: Choose the Right eTIMS Solution for Your Business

This is the decision that matters most, because installing the wrong solution means redoing the setup later. KRA offers several options, aimed at different business sizes:

Solution	Best for	Device needed	Internet requirement
eTIMS Lite (Web via eCitizen, USSD, or mobile app)	Small/micro traders, freelancers, non-VAT registered businesses issuing a handful of invoices	Any smartphone, basic phone (USSD), or computer	Web/app needs internet; USSD works without internet
eTIMS Client	Small businesses with a stationary till or counter, low-to-moderate sales volume	A single dedicated Windows PC	Can invoice offline and sync once reconnected
Online Portal	Small-to-medium businesses wanting a browser-based dashboard, stock tracking, and invoice history	Any computer or tablet with a browser	Requires stable internet
VSCU (Virtual Sales Control Unit)	Businesses that already run their own invoicing/accounting/ERP software and want to integrate directly	Your existing software, connected via API	Can operate with intermittent connectivity
OSCU (Online Sales Control Unit)	Retailers and POS systems needing real-time, always-on transmission (often set up via a certified integrator)	POS hardware or software with OSCU integration	Requires stable internet

A quick way to decide: if you’re a solo service provider or a very small shop issuing a few invoices a day, eTIMS Lite is almost certainly enough.

If you run a retail counter or restaurant with steady daily sales, look at eTIMS Client or an OSCU-integrated POS. If you already use accounting or ERP software and want invoicing built into your existing workflow, ask your software vendor about VSCU integration.

Step 2: Register on the eTIMS Taxpayer Portal

Regardless of which solution you’ll eventually use, you first need to register your business on the eTIMS Taxpayer Portal. This is separate from installing or activating a specific solution.

Go to the eTIMS Taxpayer Portal at etims.kra.go.ke, or start from the eTIMS page on the main KRA website (kra.go.ke) under Business > eTIMS.
Sign up using your KRA PIN. Enter your PIN as prompted; the system pulls through some of your business details automatically from iTax.
Verify with an OTP. KRA sends a one-time password to your iTax-registered mobile number. Enter it to confirm your identity. If you don’t receive it, make sure promotional/marketing messages aren’t blocked on your phone, since OTPs are sometimes filtered the same way.
Confirm and complete your business details. Double-check that what you enter matches what KRA already has on file for your PIN. Mismatches between the eTIMS form and your iTax records are one of the most common reasons registrations stall or get flagged.
Submit your registration. For most taxpayers this is fully self-service, with no manual approval step from a KRA officer required.

KRA publishes an official step-by-step registration PDF (“User Guide for eTIMS Registration”) on the eTIMS section of kra.go.ke if you want a visual walkthrough alongside these steps.

Step 3: Onboard Your Chosen Solution

Once your business is registered on the portal, the next step is activating the specific solution you picked in Step 1.

For eTIMS Lite (small/micro, non-VAT taxpayers):

Web: Go to ecitizen.kra.go.ke, log in, and select the eTIMS Lite service.
USSD: Dial *222# on any phone (no internet needed) and follow the menu prompts.
Mobile app: Search “eTIMS Non-VAT” on the Google Play Store or Apple App Store, install it, and log in with your PIN.

For eTIMS Client (desktop/counter businesses):

Download the eTIMS Client software from the KRA eTIMS “Install eTIMS” page.
Install it on a single Windows PC. Note that KRA ties the software licence to one device per taxpayer, so plan for where your primary till or counter computer will be.
Log in with your eTIMS credentials and complete the on-screen setup.

For the Online Portal:

Log into the eTIMS Online Portal using your registered credentials.
Navigate to the item registration menu to add the products or services you sell before you can start invoicing.

For VSCU or OSCU (integrated systems):

These typically require working with a KRA-certified integrator or your software vendor, since they connect via API rather than a standalone app.
You’ll usually need to run a test invoice in KRA’s sandbox environment before going live.

Step 4: Register Your Items or Services

Before you can issue your first invoice, most solutions require you to register the goods or services you sell, using KRA’s standard item classification codes. On the Online Portal, for example, this means going to the eTIMS menu, selecting “search registered item,” clicking “register,” and filling in the item form: description, unit of measure, and applicable tax rate. This step matters because an invoice referencing an unregistered item will typically be rejected or flagged.

Step 5: Issue a Test Invoice

Before relying on eTIMS for real transactions, generate a sample invoice to confirm everything is working: that your PIN, item list, and tax rates are all populating correctly and that the invoice transmits successfully and shows up with a valid KRA QR code and control unit invoice number.

This is especially important if you’re using an integrated POS or accounting system, since a broken connection can go unnoticed until an entire batch of sales fails to transmit.

Common Registration Problems (and How to Fix Them)

You’re not receiving the OTP. Confirm your iTax-registered number is correct and active and that promotional SMS isn’t blocked on your device. If your number has changed, update it on iTax first; the eTIMS portal pulls from that record.
“Inactive PIN” errors. Dormant PINs need to be reactivated on iTax before eTIMS will recognise them. This fix happens on iTax, not inside the eTIMS portal itself.
Registered under the wrong solution type. If you registered for VSCU or OSCU but you’re really a small trader with a handful of monthly invoices, you can switch to eTIMS Lite through the portal rather than persisting with a mismatched setup.
Details don’t match iTax records. Business name, address, or director details that don’t match what’s already on file with KRA are a frequent cause of stalled applications. Correct the mismatch on iTax rather than resubmitting the same details repeatedly.
Appointing a representative. If you’d rather not handle registration yourself, you can appoint a representative for tasks like device changes or reinstallation. This typically requires an introductory letter signed by a director or owner, a signed eTIMS Acknowledgement & Commitment Form, a copy of the representative’s or owner’s national ID, and your CR12 (companies) or partnership deed (partnerships).

What Happens After You Register

Once you’re onboarded, every invoice you issue is signed and transmitted to KRA, either instantly (for online solutions) or as soon as connectivity is restored (for offline-capable options like eTIMS Client, VSCU, and USSD). A few practical habits are worth building in from day one:

Keep digital records for at least five years. eTIMS doesn’t remove the requirement to retain invoice and transaction records; it just makes the process electronic.
Notify KRA within 24 hours if the system is down. If an outage prevents you from invoicing through eTIMS, you’re expected to record sales by another method and re-enter them once the system is back up.
Check your Tax Compliance Certificate status. Since eTIMS registration now feeds directly into TCC eligibility, confirm your registration is fully active. iTax will automatically block TCC applications from taxpayers who show as non-compliant with eTIMS, even if all taxes are otherwise paid.

Final Thoughts

Registering for eTIMS isn’t complicated once you know which solution matches your business.

The friction usually comes from picking the wrong one or from small mismatches between your eTIMS application and your existing iTax details.

Take the few minutes to confirm your PIN status and contact details are current before you start, choose the solution that matches your actual sales volume rather than defaulting to the most complex option, and run a test invoice before you rely on the system for real transactions.

This article is intended as general guidance. Registration steps, portal interfaces, and required documents are periodically updated by KRA, so cross-check against the current guides on kra.go.ke or consult a licensed tax professional if your situation is complex, for example, group company structures, multiple branches, or system-to-system integrations.