In a public notice issued on Friday, December 19, KRA said the move is aimed at ensuring that fuel sales are captured electronically and transmitted to the tax authority in real time.
“Starting 31st December, fuel stations across Kenya will be required to issue eTIMS-compliant receipts,” KRA said.
“These receipts help track expenses and support national development. Every litre counts. Every receipt matters.”
What eTIMS receipts mean
eTIMS (electronic Tax Invoice Management System) receipts are digital tax invoices generated through KRA-approved systems and sent directly to the authority at the point of sale.
What eTIMS receipts mean
eTIMS (electronic Tax Invoice Management System) receipts are digital tax invoices generated through KRA-approved systems and sent directly to the authority at the point of sale.
All businesses in Kenya are required to issue these invoices, regardless of whether they are VAT-registered or their annual turnover.
KRA says only expenses supported by eTIMS receipts will be considered tax-deductible, making compliance critical for both businesses and consumers.
Why fuel stations are targeted
According to KRA, the petroleum sector handles high transaction volumes and complex operations, making it vulnerable to invoicing challenges.
KRA says only expenses supported by eTIMS receipts will be considered tax-deductible, making compliance critical for both businesses and consumers.
Why fuel stations are targeted
According to KRA, the petroleum sector handles high transaction volumes and complex operations, making it vulnerable to invoicing challenges.
Traditional electronic tax registers (ETRs) have often caused delays and compliance gaps, particularly during peak fueling hours.
To address this, KRA introduced the eTIMS Fuel Station System, a specialised solution designed for fuel retail operations.
To address this, KRA introduced the eTIMS Fuel Station System, a specialised solution designed for fuel retail operations.
The system was rolled out in phases beginning June 2024, including pilot programs and consultations with industry stakeholders.
KRA says the system automates invoicing, reduces manual errors, and improves efficiency at fuel stations.
KRA says the system automates invoicing, reduces manual errors, and improves efficiency at fuel stations.
It also enhances customer service by speeding up transactions and supporting PIN capture, mobile payments, and loyalty programmes.
Other benefits include improved invoice accuracy, easier reconciliation, automatic VAT return population, and real-time validation that supports faster supplier payments and VAT refunds.
The system integrates directly with existing fuel station infrastructure, including forecourt controllers, point-of-sale systems, printers, and fuel management software. It also supports offline invoicing to ensure continuity during network disruptions.
KRA has emphasised that integration with eTIMS is mandatory for all fuel stations, noting that businesses that fail to comply risk penalties under tax law.
Other benefits include improved invoice accuracy, easier reconciliation, automatic VAT return population, and real-time validation that supports faster supplier payments and VAT refunds.
The system integrates directly with existing fuel station infrastructure, including forecourt controllers, point-of-sale systems, printers, and fuel management software. It also supports offline invoicing to ensure continuity during network disruptions.
KRA has emphasised that integration with eTIMS is mandatory for all fuel stations, noting that businesses that fail to comply risk penalties under tax law.
The authority had previously set June 30, 2025, as the deadline for full system integration ahead of the December 31 enforcement date.
The directive marks another step in KRA’s push to digitise tax administration and close revenue leakages, particularly in sectors with high cash flow and transaction volumes.
The directive marks another step in KRA’s push to digitise tax administration and close revenue leakages, particularly in sectors with high cash flow and transaction volumes.
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