How to Use KRA eTIMS Lite: eCitizen, USSD and App

Who eTIMS Lite Is For

KRA describes eTIMS Lite as a solution for small and micro taxpayers who are not registered for VAT. It lets eligible businesses onboard and generate electronic invoices without installing a full desktop client or integrating an ERP system.

The USSD channel is specifically listed for individuals and sole proprietors. A VAT-registered business should not assume eTIMS Lite is the right channel; it should choose an eTIMS solution that matches its registration status and operating model.

The Three eTIMS Lite Channels

How to Start Using eTIMS Lite

• ✓Confirm that the business is a non-VAT small or micro taxpayer.
• ✓Make sure the KRA PIN, registered business details, phone number, and eCitizen access are available.
• ✓Register for eTIMS and provide the requested details about the nature of the business.
• ✓Choose eCitizen web, *222# USSD, or the eTIMS Non VAT mobile app.
• ✓Create a first invoice carefully and verify the seller, buyer, item description, quantity, price, and total before confirming it.
• ✓Keep the electronic invoice record and share the completed receipt with the customer.

Use eTIMS Lite Web on eCitizen

• ✓Open ecitizen.kra.go.ke, select Sign in and continue with your eCitizen account.
• ✓Open Invoicing (eTIMS), review the activation declarations and activate e-invoicing if this is your first visit.
• ✓Open Create Sales Invoice. Add the customer with their validated PIN, or use the customer-without-PIN option where appropriate. Save the real customer details.
• ✓Add the product or service with its description, unit price and quantity. Check the total before creating the invoice.
• ✓Download the generated receipt and compare it with the transaction before sharing it.

Use *222# to Register and Create a Sales Invoice

KRA's 2026 USSD guide shows the following sequence. Follow the displayed service names if menu numbers change; these instructions were checked against the published guide on 14 September 2026.

Finding the eTIMS Non VAT Mobile App

KRA names the Lite mobile application eTIMS Non VAT and lists availability on Play Store and Apple Store. The Kenyan App Store listing linked below identifies Kenya Revenue Authority as its developer. Check the app name and publisher before installing; eTIMS Client for Android is a separate solution.

We verified the iPhone listing, but have not verified a current Play Store listing or completed app onboarding on either platform. For Android, confirm the current app with KRA support or use the documented eCitizen or USSD workflow above. The store listing is not evidence that every taxpayer can onboard or that the app's screens match the web guide.

Correct a USSD Invoice with a Credit Note

KRA's 2026 USSD guide shows a Credit Note option in the eTIMS menu. Select the taxpayer or associated business, enter the original invoice number and review the credit-note details before confirming. Keep the generated credit note with the original invoice.

This documented flow should not be assumed to support every partial-correction scenario. Use the issuing solution's current options or ask KRA support if the required correction is not offered.

Information to Prepare Before Issuing an Invoice

1. Seller details

   Use the correct KRA PIN and registered business identity associated with the eTIMS account.

2. Buyer details

   Capture the buyer's name and PIN when the transaction requires business-buyer identification.

3. Supply details

   Describe the goods or services clearly, then enter quantity, unit price, and the correct total.

4. Payment and records

   Confirm the payment context, issue the electronic invoice, and retain a copy for reconciliation.

Can You Use eTIMS Lite With Another eTIMS Solution?

KRA says taxpayers can register on more than one eTIMS solution and generate invoices through different channels. All invoices can be viewed through the online taxpayer portal, but each solution keeps its own invoice number sequence.

There is one important correction rule: a credit note must be generated from the same solution where the original invoice was raised. If an invoice came from eTIMS Lite, do not try to correct it from an unrelated OSCU, VSCU, or Client sequence.

When eTIMS Lite May Stop Being Enough

The eCitizen guide already includes customer and item records and receipt downloads. Compare the actual channel you use with your needs for staff access, reporting, reconciliation, sharing and recovery during outages; do not assume those basic records require paid software.

At that point, compare an OSCU-connected invoicing product with the free Lite channels. The decision should be based on workflow and control, not on the assumption that paid software changes the underlying KRA obligation.