Historical context: This article retains its original publication date. Local tax requirements can change; confirm current rules and filing treatment with the relevant tax authority or a qualified local accountant. Document capture is not tax advice.
KRA's eTIMS rollout has changed the way Kenyan businesses store receipts. Every business with a VAT obligation now interacts with eTIMS-compliant ETR (Electronic Tax Register) receipts daily — and KRA expects the control unit invoice number and both KRA PINs on every transaction you claim input VAT against.
What changed with eTIMS
Before eTIMS, ETR machines stored sales locally and reported to KRA on a delay. eTIMS pushes every invoice in real time, which means KRA's system already knows about the transaction before your bookkeeper has typed it in. The control unit number on the receipt is the unique key that ties the document to KRA's record.
What KRA wants stored on every transaction
- The supplier's KRA PIN
- Your KRA PIN (the buyer)
- The control unit invoice number printed on the ETR slip
- The 16% VAT line, separated from net
- KSh totals
Miss any of these and your VAT3 return becomes harder to defend. KRA's audits routinely sample input VAT claims; the easiest way to fail is having transactions without proper documentation.
The manual workflow problem
Most Kenyan SMBs still type these numbers in by hand. Three problems compound:
- Thermal ETR slips fade within months.
- Control unit numbers are long and easy to mistype.
- Field staff lose paper receipts before they get to the office.
The automated workflow
BillSnapp prepares extracted receipt and invoice details for review. Check required local identifiers, currency, tax and totals against representative Kenyan documents before purchase. Confirm destination fields in your supported workflow; capture does not establish tax compliance or filing.
Five-minute checklist
- Make sure every supplier is providing eTIMS-compliant ETR slips.
- Capture at the till — don't let receipts age.
- Store both KRA PINs and the control unit number on every transaction.
- Reconcile monthly against your VAT3.
- Keep digital copies; thermal paper isn't an audit trail.
Kenyan business? See BillSnapp's Kenya page to discuss your supported workflow.