Short answer: Sign in at eCitizen, open the KRA service, choose Invoicing (eTIMS), activate e-invoicing if this is your first visit, create the customer and item records, then create and confirm the sales invoice. Download the completed receipt only after the system generates its eTIMS details.
Step-by-Step
1. Sign in to the official eCitizen portal
Open ecitizen.go.ke or the KRA eCitizen service and sign in with the account connected to the taxpayer. Avoid links in unsolicited messages; confirm the government domain before entering credentials.
2. Open KRA and select Invoicing (eTIMS)
Enter the Kenya Revenue Authority service, open the Invoicing (eTIMS) module, and select the relevant taxpayer or business profile.
3. Activate e-invoicing
First-time users should review the declarations shown by the module, tick the required confirmations, and choose Activate E-Invoicing. Complete any identity or phone verification requested by eCitizen.
4. Open Create Sales Invoice and add the customer
Choose Add New in the buyer area. For a customer with a KRA PIN, enter it and validate it before saving their contact details. KRA's guide also provides Add without Pin for customers without a PIN; enter their actual details instead of inventing a PIN.
5. Add the product or service
Select Add Item, choose Service or Product, then use Add New for a new record. Enter its name, description, unit price and quantity, and complete any applicable percentage field according to its label. Check the actual supply and tax treatment before saving.
6. Review and create the invoice
Compare the seller, buyer, saved items, quantities and final amount with the sale. Select Create Invoice once when correct. If the response is unclear, check the invoice history before repeating the submission.
7. Download and check the receipt
Use Download on the completed invoice screen. Confirm the seller, buyer where recorded, amount and returned eTIMS details before sharing the document.
What You Need Before You Start
- ✓An active eCitizen account for the taxpayer or authorized business user.
- ✓The correct KRA PIN and access to the phone or email used for verification.
- ✓The buyer's name and KRA PIN when the buyer needs a business invoice.
- ✓A clear description of each good or service, quantity, price, and correct tax treatment.
- ✓A reliable connection long enough to confirm submission and obtain the final receipt.
eCitizen vs the eTIMS Taxpayer Portal
| Route | Typical user | Best for | Official access |
|---|---|---|---|
| eCitizen eTIMS invoicing | Individuals and eligible small businesses | Activation and straightforward web invoicing | ecitizen.go.ke / ecitizen.kra.go.ke |
| eTIMS Taxpayer Portal | Taxpayers using KRA's portal workflow | Portal registration, solution management, and invoice history | etims.kra.go.ke |
| eTIMS Lite USSD | Individuals and sole proprietors | Basic-phone access and simple invoices | Dial *222#, then KRA Services |
| OSCU-connected software | Businesses wanting a faster operational workflow | Reusable items, PDFs, retries, records, and team workflows | Use a KRA-integrated provider |
Worked Example: Two Service Sessions for KES 5,000
This illustration assumes an eligible non-VAT seller using eTIMS Lite and an agreed price of KES 2,500 per session, with no discount or additional charge. It demonstrates data entry and arithmetic, not the tax treatment of every service. Use your real sale and taxpayer details; do not submit the example as a test transaction in production.
| Field or checkpoint | Illustrative entry | What to verify |
|---|---|---|
| Customer | The actual customer's name and contact details | For a business invoice, validate the buyer's supplied PIN before saving; otherwise use the supported customer-without-PIN branch where appropriate. |
| Item kind | Service | The transaction is for work performed, rather than a product being sold. |
| Name and description | Design consultation; two sessions delivered | Use a description that identifies the actual work and agreed unit. |
| Unit price | KES 2,500 per session | This is the price of one session, not the combined charge. |
| Quantity | 2 | Two sessions × KES 2,500 = KES 5,000. |
| Review total | KES 5,000 under the stated assumptions | If the preview differs, inspect quantity, price and any adjustment before creating the invoice. |
| Downloaded document | The generated receipt for the same customer and KES 5,000 sale | Keep the returned invoice and verification details; do not type your own CU number or QR code. |
How to Download the eTIMS Invoice PDF
After confirming the transaction, open the invoice or receipt record and use the download action provided by the eCitizen module. Save the PDF with a filename that lets you match it to the buyer and your internal invoice record.
Before sharing it, inspect the business identity, buyer details, line items, total, invoice reference, and QR code. A locally designed PDF without the returned KRA details is not a substitute for the completed electronic invoice.
Common eCitizen eTIMS Problems
Invoicing module is missing
Confirm that you opened the correct KRA service and taxpayer profile. First-time users may need to activate e-invoicing before invoice menus appear.
Buyer PIN is rejected
Check every character against the buyer's PIN certificate or KRA PIN Checker. Do not substitute an ID number for a KRA PIN.
Wrong tax treatment
Check the seller's VAT registration and the current KRA treatment for the actual supply. Do not choose an unfamiliar percentage or tax category just to make the invoice total match.
Invoice submitted with a mistake
Do not create an unexplained duplicate. Locate the original transaction and use the supported credit-note or correction flow.
When a Dedicated eTIMS App Makes More Sense
KRA's eCitizen guide includes customer and item records as well as receipt downloads. Try the official workflow with the kinds of transactions your business actually handles before deciding whether a separate application would help.
An OSCU-connected application can provide that operating layer while still transmitting the invoice to KRA. Compare workflow, support, data export, correction handling, and transparent pricing before choosing a provider.
Official sources
Official guidance and legislation used to prepare this guide.
Frequently asked questions
Open a question to read the answer.
Can I add an eCitizen customer without a KRA PIN?
KRA's eCitizen guide includes Add without Pin when creating a customer. Use actual customer details; for a business buyer who needs their PIN recorded, obtain and validate it before creating the invoice.
How do I access eTIMS on eCitizen?
Sign in to eCitizen, open the Kenya Revenue Authority service, and select Invoicing (eTIMS). If it is your first visit, complete the Activate E-Invoicing step shown in the module.
Can I download an eTIMS invoice from eCitizen?
Yes. KRA's current eCitizen guidance includes invoice generation and receipt download. Open the completed invoice record and use its download action.
Can I generate an eTIMS invoice using *222#?
KRA lists eTIMS Lite USSD through *222# under KRA Services for individuals and sole proprietors. The web and USSD screens differ, so use the guide for your chosen channel.
Is eCitizen eTIMS for VAT-registered businesses?
KRA describes the simplified eTIMS Lite channels as tailored to non-VAT small and micro taxpayers. A VAT-registered business should confirm the solution assigned to its profile rather than assuming the Lite route applies.
What if I entered the wrong details on an eTIMS invoice?
If the invoice has already been submitted, use the supported credit-note or correction process connected to the original invoice. Do not simply delete the record or issue an unexplained duplicate.
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 eCitizen customer, item, invoice and download actions, with an original arithmetic example.
The example is fictional. No taxpayer transaction or authenticated screen capture was performed.
What changed in this review
- Added customer-with/without-PIN branches, saved item actions and a complete worked sale.
- Removed misleading reduced-rate wording.