eTIMS vs TIMS

This is the question we get most from businesses that did the right thing a few years ago: they bought the device, they got compliant, and now everyone is talking about something with a different name. Here is the honest shape of it.

Rules, thresholds and exemptions change, and your situation may differ. Confirm what applies to your business with KRA or your accountant — this page explains the shape of the thing, not your specific obligations.

The difference in one paragraph

TIMS was built around a device. You bought a tax register, it held a control unit, and that box was what made your receipt valid. eTIMS is built around software. The validation happens through a connection to KRA rather than through a box on your counter, which means a business can become compliant without buying hardware at all — and means a system you already use for selling can do the job directly.

That is the whole shift: from a machine that signs receipts to a system that transmits them. Everything else follows from it.

So is my ETR now useless?

Not necessarily, and this is where you should get a specific answer rather than a general one. Whether an existing device keeps working, needs upgrading, or is simply superseded depends on what you bought, when, and from whom. Your supplier is the right first call — they know what they sold you — and KRA is the authority on what is still accepted.

What we can say usefully is this: if you are weighing repairing or replacing an ageing device against moving to software, work out the full cost of the device route first. People remember the purchase price and forget the maintenance, the paper, the call-out when it fails on a Saturday, and the fact that the thing does not talk to your stock or your books.

Replacing a dying ETR?

Before buying another box, see what it costs to have invoicing, stock and your accounts in one system that transmits to KRA itself. ProtechBooks starts at KSh 500 a month, with a 14-day trial and no card.

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How to tell where you stand

Your receipts carry a code and a QR

Something is transmitting on your behalf. Worth confirming which system and that it is still accepted — not worth panicking about.

You have a device but handwrite most receipts

Common, and the risky position. The device satisfies nobody if the sales do not go through it. This is usually where a customer's request exposes the gap.

You have no device and a receipt book

You are not on either regime. The software route means you do not need to buy hardware to fix that.

Your accountant handles invoices monthly

Check what is actually being transmitted and when. Monthly catch-up is where mismatches between your books and KRA's records start.

The practical argument for software

Setting compliance aside for a second, a device that signs receipts is a dead end for your business: it tells you nothing about what sold, what is left on the shelf, or whether you made money this month. A system that transmits invoices is doing that work anyway, so it may as well also update your stock and your profit figure at the same moment. That is the real reason most businesses that switch do not go back — not the tax, the fact that they finally know their numbers.

Questions people ask

What is the actual difference between TIMS and eTIMS?

TIMS was built around a hardware device — a tax register with a control unit, and that box was what made the receipt valid. eTIMS is software-based: validation happens through a connection to KRA rather than a box on the counter, so a business can comply without buying hardware.

Do I still need to buy an ETR machine?

Because eTIMS is software-based, becoming compliant no longer requires buying a device. Whether your existing device still has a role depends on what you bought and when — ask the supplier who sold it to you and confirm the current position with KRA.

I already have an ETR. Is it wasted money?

Not automatically. Get a specific answer from your supplier about your particular device rather than acting on a general rule. If you are weighing repair or replacement against moving to software, cost the device route in full first — maintenance, paper and downtime included.

I have a device but mostly write receipts by hand. Is that a problem?

Yes, and it is the most common risky position. A device satisfies nobody if your sales do not actually go through it. This is usually discovered when a business customer asks for a compliant invoice and cannot be given one.

Why move to software if my device still works?

Compliance aside, a device that signs receipts tells you nothing about what sold, what is left in stock, or whether you made money. A system that transmits invoices is handling that data anyway, so it can update your stock and your profit at the same time.