Short answer: Buyer-initiated invoicing lets a buyer raise an eTIMS invoice for an eligible seller who cannot issue it directly. The seller must review and consent to the request. Keep the request pending until the outcome is confirmed, and reconcile the approved invoice with the actual supply and payment.
Check the Seller and the Right Invoicing Route
KRA describes BII for small-scale sellers who are not positioned to issue invoices directly, including agricultural and informal-sector suppliers. The channel validates seller details and blocks VAT-registered sellers. Confirm eligibility using current KRA guidance and the actual taxpayer profile; a turnover figure alone is not a complete eligibility check.
When the supplier has already issued the invoice, obtain and verify that document before starting another request. A purchase should not acquire a second fiscal record merely because a buyer also has access to BII.
| Route | Who issues | What to confirm |
|---|---|---|
| Supplier-issued invoice | The seller through its eTIMS solution | Obtain the accepted invoice with the correct buyer details |
| Buyer-initiated invoice | The buyer, subject to seller consent | Seller eligibility, transaction details and final request outcome |
| Reverse invoicing | An approved buyer through an integrated system | KRA approval, the supplier relationship and the applicable integration requirements |
Buyer: Prepare and Initiate the Request
- ✓Agree the actual supplier, goods or services, quantities, prices and total. Check the delivery or service evidence before entering the invoice.
- ✓Confirm seller identification and contact details with the seller. Do not substitute another person's identity to clear a validation error.
- ✓In the KRA profile on eCitizen, open the buyer-initiated module and choose Initiate Buyer Invoice. Enter the seller ID/PIN, date and transaction details; KRA also documents CSV entry.
- ✓Review validation messages, then keep the request reference and notify the seller that their review is needed.
Seller: Review and Approve or Reject
KRA's USSD guide starts at *222#, then KRA Services → Buyer Initiated → View Requests. Select the relevant invoice and approve or reject it. Follow the current menu labels if option numbers change.
Compare the request with your own records: buyer identity, goods or services, quantity, price and amount. Approve an accurate request; reject an incorrect or unfamiliar one and contact the buyer through a known channel. Approval should follow your review, not a request for your OTP or account password.
Resolve the Outcome Before Filing the Invoice
| What you see | Check | Next action |
|---|---|---|
| Pending | Seller approval or a communication problem may be unresolved | Keep the original reference; identify which step needs attention |
| Approved | Match the completed invoice to the supply | Retain the invoice and consent outcome; reconcile payment separately |
| Rejected or unanswered | Read the reason and confirm the original outcome | Agree corrections with the seller before making a new request |
| Wrong accepted invoice | Identify the original invoice and the error | Use the supported credit-note process; preserve the linked documents |
Worked Handoff: One Purchase, One Approved Record
Illustration: a buyer receives 20 crates at KES 600 each. The agreed purchase is KES 12,000. A request mistakenly records 22 crates and KES 13,200. The seller spots the mismatch before approving and tells the buyer which quantities differ.
The buyer confirms that the incorrect request was rejected, corrects the purchase through the supported workflow, and tracks the resulting request to completion. Both parties retain the KES 12,000 invoice alongside the delivery record. If only KES 10,000 has been paid, the remaining KES 2,000 is an unpaid balance to reconcile, not a reason to reduce the recorded purchase.
Keep a Usable Purchase Record
- ✓Link the request reference, final invoice and any credit note to the purchase or delivery record.
- ✓Record who reviewed the request and retain the approval or rejection outcome.
- ✓Match payments to the invoice and explain any unpaid balance, return or amount difference.
- ✓Keep taxpayer details in the business's controlled records and use verified support channels for unresolved requests.
Official sources
Official guidance and legislation used to prepare this guide.
Frequently asked questions
Open a question to read the answer.
Can a buyer create an invoice without seller consent?
Initiating a request is not the same as completing the invoice. The seller must review the transaction and approve or reject the request through the supported KRA flow.
Can this BII channel invoice a VAT-registered seller?
KRA's current BII guidance says the channel blocks VAT-registered sellers. Confirm the supplier's correct invoicing route instead of changing their identity or VAT details.
How does a seller find a request on USSD?
KRA's guide uses *222#, KRA Services, Buyer Initiated and View Requests. Select the relevant invoice, review it, then approve or reject it.
What if the seller never responds?
KRA describes automatic rejection after 30 days without a response. Check the original request's actual outcome before initiating another invoice.
Updated: 14 Sept 2026. Source-check scope and limitations, where recorded, appear below. This guide is not tax or legal advice. Confirm unusual cases with KRA or a qualified tax professional.
Keep reading
Selected from the same guide librarySource check: . Published buyer/seller handoff, VAT-seller restriction, consent procedure and 30-day outcome in KRA's BII guidance.
No buyer-initiated transaction or seller consent was submitted. Eligibility must be checked for the actual seller and transaction.
What changed in this review
- Added buyer and seller checklists, pending/approved/rejected outcomes and a worked handoff.
- Removed an unverified blanket turnover-threshold summary.