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| Who / Turnover / Applicability |
Timeline / When | Model | Transaction Type | Format of E-Invoice | Additional Notes |
|---|---|---|---|---|---|
| VAT-Registered Businesses (TIMS Precursor) | 1 August 2021 | TIMS – Hardware ETR-Based |
B2B
B2C |
Structured Electronic Tax Invoice via ETR Device | KRA launched TIMS requiring VAT-registered businesses to integrate Electronic Tax Register (ETR) machines. eTIMS is the software-based evolution of TIMS. |
| All Persons Carrying on Business (VAT & Non-VAT Registered) | 1 September 2023 | eTIMS – CTC / Real-Time Reporting |
B2B
B2C |
Structured Electronic Tax Invoice | Under the Finance Act 2023, all businesses must generate and transmit invoices electronically via eTIMS using KRA-compliant invoice formats. |
| All Businesses (Income Tax Deductibility Enforcement) | 1 January 2024 | eTIMS – CTC |
B2B
B2C |
Structured Electronic Tax Invoice | Business expenses without a valid eTIMS-generated invoice are not deductible for income tax purposes, increasing compliance requirements for buyers and suppliers. |
| Non-VAT Registered Businesses (Grace Period) | 31 March 2024 | eTIMS – CTC (Penalty Waiver) |
B2B
B2C |
Structured Electronic Tax Invoice | Penalty-free onboarding extended until 31 March 2024. Manually issued invoices from 1 January 2024 had to be uploaded retrospectively after onboarding. |
| All Businesses (Legal Framework Formalized) | 25 Mar 2024 (Issued) 3 May 2024 (Gazetted) |
eTIMS – CTC (Statutory Framework) |
B2B
B2C |
Structured Electronic Tax Invoice | Tax Procedures (Electronic Tax Invoice) Regulations 2024 introduced a clearer legal framework and removed the KSh 5 million turnover exemption. |
| Small Businesses / Small-Scale Farmers (≤ KES 5 Million) | 25 March 2025 | eTIMS – Buyer Initiated Invoicing |
B2B
|
Structured Electronic Tax Invoice | Reverse invoicing allows large purchasers to issue eTIMS invoices on behalf of small suppliers, simplifying compliance while preserving tax deductibility. |
| All Businesses (Ongoing Compliance) | 2024 Onwards | eTIMS – CTC (Continuous Enforcement) |
B2B
B2C |
Structured Electronic Tax Invoice | Full enforcement is in effect. eTIMS/TIMS registration is mandatory for Tax Compliance Certificate (TCC) applications, with penalties for non-compliance or system tampering. |
Cygnet.One connects your ERP and billing systems to the PEPPOL network, enabling seamless validation, routing, and delivery of invoices across Singapore’s digital invoicing ecosystem.
Generate invoice data directly from your ERP, POS, accounting, or billing application.
Validate invoice information against KRA eTIMS requirements and mandatory tax fields.
Transmit validated invoice data securely to the Kenya Revenue Authority (KRA) eTIMS platform.
Receive validation results, status updates, and acknowledgment from the KRA.
Store invoices and compliance records securely for future audits and regulatory requirements.
