Every person carrying out business in Kenya is required to on-board eTIMS to issue electronic tax invoices and transmit the invoices to KRA through the system. Persons in business include –
Companies, partnerships, sole proprietorships, associations, trusts etc.
Persons with income tax obligations including –
-Monthly Rental Income (MRI) Tax
-Turnover Over Tax (TOT)
-Annual Income Tax – for Corporations, Partnerships and Individuals, both resident and non-residents with a permanent establishment.
Persons conducting business in various sectors, including the informal sector.
Persons in business whether or not registered for VAT. Persons in business but not required to register for VAT e.g. persons supplying VAT exempt goods and services such as hospitals supplying medical services, schools supplying education services, tours and travel agents, NGO’s in business etc are also required to on-board on eTIMS.
Note: VAT registered persons who did not adopt the TIMS ETR device will be required to onboard onto eTIMS.
