How to Register for eTIMS in Kenya (2026): Requirements & USSD Guide for Small Businesses

eTIMS registration in Kenya is no longer just a requirement for massive corporations or VAT-registered giants; it is a mandatory reality for every single person running a business today.

Whether you are a freelance graphic designer operating here in Mombasa, a consultant in Nairobi, or a neighborhood retail shop owner, the Kenya Revenue Authority (KRA) requires you to issue electronic tax invoices for every sale you make. If you have been putting this off because the process seems overwhelming, you could be putting your business at serious financial risk.

Here is everything you need to know about navigating the system, the exact requirements, and how to complete your onboarding seamlessly this year.

Who Should Register for eTIMS?

By law, eTIMS registration in Kenya is mandatory for ALL businesses generating income. Crucially, even if your small business or freelance operation is not registered for Value Added Tax (VAT), you are still legally required to use eTIMS to issue your invoices.

The Danger of Non-Compliance: Ignoring eTIMS comes with severe operational bottlenecks. Effective from January 1, 2024, KRA dictated a strict “No eTIMS, No Expense Deduction” policy. If you are a service provider without an eTIMS account, your corporate clients will likely stop buying from you because KRA will not allow them to deduct your manual receipts as a legitimate business expense. Furthermore, holding an un-updated profile can lead to blocked Tax Compliance Certificates (TCCs) via the iTax system.

eTIMS Registration Requirements (2026)

Before starting the application process, ensure you have the following ready. Having these prepared prevents the system from timing out during registration.

1. An Active KRA PIN: You need your personal KRA PIN (for sole proprietors) or your corporate KRA PIN (for registered companies).
2. Updated iTax Contact Details: This is the most critical requirement. You must have access to the exact phone number and email address currently linked to your KRA iTax profile to receive the One-Time Password (OTP).
3. Smartphone or USSD Access: For eTIMS Lite, a basic phone that can dial *222# is sufficient.
4. Business Registration Documents: If applying through the main online portal for a limited company, you may need your Certificate of Incorporation and directors’ IDs.

Choosing the Right eTIMS Software

You do not need to buy expensive, clunky physical Electronic Tax Register (ETR) machines anymore. KRA has provided several software-based routes:

• *eTIMS Lite (USSD 222# & eCitizen): Built exclusively for eligible non-VAT small taxpayers, individuals, and sole proprietors. You can access it on your smartphone via the eCitizen portal or simply dial *222# on Safaricom, Airtel, or Telkom to generate SMS receipts without needing an internet connection.
• eTIMS Online Portal: Accessible via etims.kra.go.ke, this web-based option is best for service providers and consultants who issue a low volume of invoices manually through a browser.
• POS Integration (System-to-System): If you run a high-volume retail shop, integrating eTIMS directly into your modern Point of Sale (POS) system or ERP automatically generates a compliant invoice the second a sale is made.

How to Register eTIMS via USSD and eCitizen (Step-by-Step)

Completing your setup is a fast process if your iTax house is in order. Follow these exact steps for the non-VAT eTIMS Lite setup:

1. Access the Platform: For eTIMS Lite, log into the official KRA eCitizen portal or dial *222# on your mobile phone.
2. Enter KRA PIN: Input your business or individual KRA PIN to initiate registration.
3. Verify via OTP: Check the phone number registered on your iTax profile. KRA will send a One-Time Password (OTP). Input this code to verify your identity.
4. Activate e-Invoicing: Navigate to the “Invoicing (eTIMS)” or “Service Request” option. Read and accept the terms and conditions, and activate your preferred invoicing solution.
5. Issue a Test Invoice: Merely opening an account is not full compliance. Issue a test invoice. If that test returns a valid KRA control number and a scannable QR code, you are officially compliant and ready to trade.

(Trying to figure out your tax liability? Use our interactive Turnover Tax (TOT) Calculator below to instantly project your monthly KRA obligations based on your gross sales).

The #1 Mistake During Registration

The biggest hurdle taxpayers face is a mismatch of contact details. Because the vital OTP goes directly to the phone number or email registered on your KRA iTax profile, a dead or outdated phone number will completely stall your verification. You must log into iTax and update your phone number before you begin the eTIMS process.

Frequently Asked Questions

Does KRA charge for the eTIMS platform? No, the basic eTIMS onboarding process and software (like the USSD shortcode or eTIMS Lite) are completely free to use. You only pay standard mobile network session fees if using the *222# option.

Do I charge VAT if I am not VAT-registered? No. During your eTIMS registration, you will select your status as a non-VAT taxpayer. The system will then allow you to issue legally compliant invoices without adding a 16% VAT line.

What happens if I lose my phone registered to eTIMS Lite? You will need to replace your SIM card with your mobile provider to retain the same number, as your KRA OTPs and USSD access are linked directly to that specific phone line.

(Looking to track returns from your stock investments? Use our custom NSE Dividend Calculator to project your annual payouts accurately, or read our Ultimate 2026 Money Market Fund Guide to put your compliant business earnings to work).