Short answer: The buyer PIN identifies the customer in the eTIMS record. Ask for the correct business PIN before submitting a business invoice. A verified invoice, an allowable business expense and a claimable input-VAT amount are three separate checks; a PIN or QR code alone does not establish all three.
Capture the Right Buyer Before Submission
- ✓Ask which legal person bought the goods or services and whether the invoice needs to appear under their business KRA PIN.
- ✓Obtain the registered buyer name and PIN directly from the customer. Do not use the employee's personal PIN just because they collected or paid for the goods.
- ✓Check the entered details against the buyer's records. A correctly shaped PIN is not proof that it belongs to the intended buyer.
- ✓Review saved customer details before reusing them, especially after a business changes its legal entity.
Invoice Validity, Expense Support and Input VAT Are Different
KRA's income-tax validation guide compares locally incurred expenses, after the specified exclusions, with received TIMS/eTIMS invoices carrying the correct transmitted buyer PIN. Its exclusions need to be considered separately; a missing eTIMS invoice does not give every kind of transaction the same treatment.
KRA's VAT guidance separately addresses the buyer's registration, business use and supporting documents for input-tax deduction. Keep those questions separate from checking whether the invoice exists.
| Question | Evidence to check | What it does not establish |
|---|---|---|
| Does this document match an accepted eTIMS record? | Returned receipt/CU reference and matching seller, buyer where applicable, date and totals | That every expense or VAT amount is deductible |
| Does this support the buyer's income-tax expense? | Correct buyer PIN, business purpose, supporting records and applicable exclusions or exemptions | That a personal or otherwise disallowed expense becomes allowable |
| Can the buyer deduct input VAT? | VAT registration, use for taxable supplies, valid documentation and the applicable claiming period | That every valid invoice contains claimable VAT |
Missing or Wrong Buyer PIN: Choose the Next Action
| Invoice state | What to do | Evidence to keep |
|---|---|---|
| Unsubmitted draft | Verify the buyer and correct the field before submission | The buyer details used for the reviewed draft |
| Pending or unknown outcome | Find out whether the original was accepted before editing or replacing it | Original reference, request time and any response |
| Accepted with incorrect buyer details | Ask the seller to use the issuing solution's supported correction or credit-note process | Original invoice, linked correction and replacement where needed |
| Accepted with correct PIN but not matched in tax records | Compare taxpayer, period, invoice references and credits; ask the seller or KRA to investigate the mismatch | Accepted receipt details and the exact return or validation message |
Worked Example: Reconcile a Purchase and Return
Illustration: a standard-rated purchase is KES 10,000 before VAT, with KES 1,600 VAT and a KES 11,600 total. The seller later accepts a return worth KES 2,000 before VAT and issues a linked credit of KES 2,320. Both documents should carry the correct buyer identity.
| Record | Before VAT | VAT shown | Total |
|---|---|---|---|
| Original accepted invoice | KES 10,000 | KES 1,600 | KES 11,600 |
| Accepted linked credit | −KES 2,000 | −KES 320 | −KES 2,320 |
| Net purchase after credit | KES 8,000 | KES 1,280 | KES 9,280 |
| Payment, if paid after the credit | Reconcile separately | Payment is not VAT evidence | KES 9,280 |
A Small Worksheet for Unmatched Purchases
When a supplier cannot issue an invoice, first check whether the transaction fits KRA's buyer-initiated flow or another documented treatment. Do not assume BII can repair every missing document.
- ✓Record seller PIN, intended buyer PIN, invoice date, local reference and CU/receipt reference.
- ✓List original invoice and linked credit values on the same price basis.
- ✓Compare the resulting amount with the books, purchase evidence and payments.
- ✓Record any applicable exclusion separately with its supporting document and source.
- ✓Give each unresolved difference an owner, next action and the support reference if escalated.
Official sources
Official guidance and legislation used to prepare this guide.
Frequently asked questions
Open a question to read the answer.
What is the buyer PIN on an eTIMS invoice?
It is the customer's KRA PIN captured in the electronic invoice. For a business purchase, confirm the legal buyer and their registered details before the seller submits it.
Does a valid eTIMS invoice guarantee an expense deduction?
No. Acceptance, correct buyer identity, business purpose, tax rules and any exclusions must be considered separately.
Can I add my PIN by editing the invoice PDF?
Editing a PDF does not update the fiscal record. Ask the seller to correct the accepted invoice through the issuing solution's supported process.
Does every eTIMS invoice have claimable VAT?
No. The seller's tax treatment, the buyer's VAT position, use of the purchase, documentation and claiming rules all matter.
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: . Buyer attribution, income/expense validation and the distinction between invoice acceptance, expense support and input-VAT eligibility.
The worked amounts are illustrative and do not determine deductibility or input-VAT entitlement for a particular taxpayer.
What changed in this review
- Added discrepancy actions and a reconciled original-invoice, credit-note and payment example.
- Separated tax-claim conditions from successful invoice verification.