Short answer: A proper eTIMS invoice identifies the seller and sale, lists each item or service with quantity, price and tax treatment, shows the invoice totals, and includes the control-unit details and QR code returned after electronic transmission. A normal PDF template without those KRA-generated details is not an eTIMS invoice.
Two worked invoice examples
ILLUSTRATION ONLY - NOT A TAX INVOICE. Fictional names and amounts; no real PIN, CU number, signature or QR code. These examples explain the fields, not the exact layout of a KRA channel.
Assumes a VAT-registered seller and a supply subject to 16% VAT. The example does not classify a real product or taxpayer.
- 1. Seller
- Fictional Example Trader. PIN deliberately omitted.
- 2. Buyer and local reference
- Fictional Example Buyer. PIN omitted. SAMPLE-VAT-001 is not a CU invoice number.
| Quantity | Unit price (excluding vat) | Net | VAT | Total |
|---|---|---|---|---|
| 2 | 1,000.00 | 2,000.00 | 320.00 | 2,320.00 |
2 x KES 1,000.00 = KES 2,000.00; VAT = 2,000.00 x 16% = KES 320.00; total = KES 2,320.00.
If your form expects a tax-inclusive unit price, enter KES 1,160.00 per unit for this VAT example, not KES 1,000.00.
4. KRA verification: intentionally absent. An accepted real invoice must use the issuing solution's returned verification details, never invented sample values.
Assumes a non-VAT-registered seller using the applicable non-VAT setup. No VAT charged is not the same classification as zero-rated or exempt.
- 1. Seller
- Fictional Example Trader. PIN deliberately omitted.
- 2. Buyer and local reference
- Fictional Example Buyer. PIN omitted. SAMPLE-NONVAT-001 is not a CU invoice number.
| Quantity | Unit price (no vat charged) | Net | VAT | Total |
|---|---|---|---|---|
| 2 | 1,000.00 | 2,000.00 | 0.00 | 2,000.00 |
2 x KES 1,000.00 = KES 2,000.00; VAT charged = KES 0.00; total = KES 2,000.00.
For this non-VAT example the unit price remains KES 1,000.00; check the configured non-VAT treatment before entry.
4. KRA verification: intentionally absent. An accepted real invoice must use the issuing solution's returned verification details, never invented sample values.
Two pages. Educational only; not a fiscal receipt or evidence for a tax claim.
eTIMS Invoice Anatomy
| Area | What to look for | Why it matters |
|---|---|---|
| Seller | Registered business name, KRA PIN, branch or address details | Identifies the taxpayer issuing the sale |
| Invoice identity | Invoice number, receipt or control-unit number, date and time | Creates a traceable transaction record |
| Buyer | Buyer name and KRA PIN when applicable | Supports B2B identification and the buyer's records |
| Items or services | Description, quantity, unit price, discount and line total | Explains what was supplied and for how much |
| Tax | Tax type or rate, taxable amount and tax amount | Shows how the invoice total was calculated |
| Totals | Subtotal, total tax and total amount | Lets the buyer reconcile the amount paid |
| Verification | KRA control-unit details and QR code | Lets a buyer or auditor check the electronic invoice |
Local Invoice Number vs CU Invoice Number
The SAMPLE identifiers above are local labels for an illustration. In a real workflow, your issuing system can keep its own invoice reference alongside the Control Unit (CU) invoice number returned through fiscalization. They serve different purposes and must not be substituted for one another in an invoice checker.
Keep both references with the accepted result. A credit note should retain the link to the original sale; do not edit a PDF's figures or invent a replacement CU reference.
How to Check an eTIMS Invoice PDF
- ✓Match the seller name and KRA PIN to the supplier you paid.
- ✓Confirm the buyer PIN is yours when the purchase was made for your business.
- ✓Compare the description, quantity, prices, tax and total with the actual transaction.
- ✓Look for the control-unit invoice or receipt reference generated by the eTIMS process.
- ✓Scan the QR code or use KRA's Invoice Number Checker to verify the invoice details.
- ✓Ask the seller for a correction if the verified KRA record and the PDF do not match.
Sample Invoice vs Proforma vs eTIMS Receipt
| Document | Purpose | Submitted sale? | Use as final tax evidence? |
|---|---|---|---|
| Sample or blank template | Shows layout only | No | No |
| Proforma invoice | Quote or request before the final sale | Not by itself | No |
| Draft invoice | Internal review before confirmation | Not yet | No |
| Accepted eTIMS invoice or receipt | Records the completed sale | Yes | Verify the returned KRA details |
| Credit note | Corrects or reverses an earlier invoice | Linked to the original | Keep with the original record |
Red Flags on an Alleged eTIMS Invoice
- ✓The document is only a Word, Excel, or PDF template with no KRA-generated verification details.
- ✓The QR code does not open a relevant verification record or does not match the printed invoice.
- ✓The seller PIN, buyer PIN, total, or invoice number differs from the underlying transaction.
- ✓The seller says the invoice is still pending but presents the PDF as the final accepted receipt.
- ✓A submitted invoice was altered manually instead of being corrected through a linked credit note.
Can You Download a Free eTIMS Invoice Template?
You can download ordinary invoice templates, but a template cannot generate KRA acceptance, a control-unit invoice number, or a valid verification QR code. Those details come from an activated KRA channel or integrated eTIMS application.
Use a sample to understand the layout, then create the real transaction through eCitizen, eTIMS Lite, the taxpayer portal, or an authorized integration. This avoids giving a buyer a polished PDF that is not electronically compliant.
Official sources
Official guidance and legislation used to prepare this guide.
Frequently asked questions
Open a question to read the answer.
What does an eTIMS invoice look like?
It looks like a normal itemized tax invoice but includes the seller's KRA identity, transaction and tax details, plus the control-unit information and QR code produced through eTIMS.
Is an invoice with a QR code automatically eTIMS compliant?
No. Verify that the QR code resolves to relevant KRA invoice information and that the seller, invoice number and totals match the document.
Can I create an eTIMS invoice in Word or Excel?
Word or Excel can create a visual invoice, but they do not by themselves transmit the sale to KRA or return the eTIMS control details. Use an activated KRA channel or connected invoicing system for the final invoice.
Where can I verify an eTIMS invoice number?
KRA's eCitizen services list an Invoice Number Checker for checking a Control Unit Invoice Number. You can also scan the invoice QR code and compare the result with the PDF.
Does every eTIMS invoice need a buyer PIN?
The buyer PIN is important when the customer is buying as a business and needs the invoice tied to its tax records. Consumer sales may be handled without a buyer PIN depending on the transaction and channel.
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: . Invoice-field references, current standard VAT example and separation of illustrative documents from KRA acceptance.
Examples are fictional, not fiscal receipts or replicas of a current account screen. No taxpayer-specific tax review or live invoice submission was performed.
What changed in this review
- Replaced placeholder cards with reconciled VAT and non-VAT examples and a labelled PDF.
- Separated local example references from CU invoice numbers; omitted real PINs and verification codes.