---
title: Who is required to use TIMS?
description: "TIMS is mandatory for all VAT-registered taxpayers in Kenya. Businesses not registered for VAT but required to issue tax invoices can also apply to use TIMS-compliant devices."
url: "https://pergamongroup.com/docs/who-is-required-to-use-tims/"
updated: "2024-12-03"
category: TIMS
---

# Who is required to use TIMS?

TIMS is mandatory for all VAT-registered taxpayers in Kenya. Businesses not registered for VAT but required to issue tax invoices can also apply to use TIMS-compliant devices.