Learn About eTIMS
Buyer Initiated Invoicing
All persons engaged in business are required to on-board eTIMS and issue electronic tax invoices. However, where the supply is received from a small business enterprise (whose annual turnover does not exceed five million shillings), the purchaser shall issue a tax invoice on their behalf.
Buyer initiated invoicing is available to all on the eCitizen platform (ecitizen.kra.go.ke). The buyer provides the transactional information required i.e. (ID No, Name, Mobile number, description of supply, unit price, quantity & total invoice amount). The seller is required to give consent once the invoice is raised by the buyer. Consent can be provided via USSD option (*222#) or by logging into ecitizen.kra.go.ke
The reverse invoicing solution is purely system based and requires a system-to-system integration with eTIMS. This option is limited to taxpayers whose transactional information is accessed from a trusted billing system where the various players operating within that system are well defined and are sharing records of transactions.
USSD Consent Step by Step Guide - Buyer Initiated Invoicing - This is for Sellers
User Manual for eTIMS Buyer Initiated Invoicing - This is for Buyers
