Is eTIMS mandatory for fuel stations in Kenya?

Yes. KRA required all petroleum product retailers to implement the eTIMS Fuel Station System by June 30, 2025, with enforcement beginning after December 31, 2025. Stations that still issue ordinary ETR receipts instead of eTIMS invoices are in breach of the mandate and face penalties and enforcement action.

Why won't my petrol station give me an eTIMS receipt?

Most likely the station has not yet integrated the eTIMS Fuel Station System, because integration can cost KES 400,000–1,000,000 depending on the number of pumps and the level of automation. A station that cannot issue an eTIMS invoice is not yet compliant, regardless of what its ordinary receipt says.

What is the difference between an ETR receipt and an eTIMS receipt at a fuel station?

An ETR (Electronic Tax Register) receipt is the old-style fiscal receipt and does not satisfy the eTIMS mandate for fuel stations. A valid eTIMS invoice carries a QR code and a KRA server confirmation code. If your receipt has neither, it is not an eTIMS invoice.

What should I do if a fuel station refuses to give me an eTIMS receipt?

Ask for an eTIMS invoice with a QR code and confirmation code. If the station cannot provide one, note the station name, location, and date, then report it to KRA on 0711 099 999 or via KRA's social channels. KRA is actively enforcing the fuel station mandate and wants these reports.

Do fuel stations face penalties for not using eTIMS?

Yes. Failure to comply with the eTIMS mandate attracts the standard eTIMS penalties — the TPA s.86 e-invoice penalty (since 1 July 2026, the higher of 5% of the tax due, KES 100,000 for companies, or KES 10,000 for individuals) and the up-to-KES 100,000-per-month system non-integration penalty under TPA s.59A(5) — along with enforcement action. KRA has also linked eTIMS compliance to Tax Compliance Certificate (TCC) issuance, so non-compliant stations get blocked on multiple fronts.

How much does it cost a fuel station to integrate eTIMS?

Integration costs typically range from KES 400,000 to KES 1,000,000 depending on the number of pumps, existing POS and fuel management systems, and whether the station self-integrates or uses a KRA-certified third-party integrator. This upfront cost is the main reason many independent dealers are still not compliant.

Do fleet and fuel card purchases need eTIMS invoices?

Yes. Fleet cards, fuel cards, and credit accounts for corporate customers must generate a compliant B2B eTIMS invoice carrying the buyer's KRA PIN. Without it, the buyer cannot claim input VAT, and the station is issuing non-compliant invoices.

Is the convenience shop attached to a fuel station also covered?

Yes. The shop attached to a fuel station (snacks, drinks, motor oil, and similar retail sales) falls under the same eTIMS requirements as any other retail business — it must issue eTIMS invoices for every sale.

Petrol Station Refusing an eTIMS Receipt? Here's Why and What to Do

Why This Is In the News Right Now

This isn't an abstract compliance rule — it's a live enforcement story. In February 2026 a motorist publicly complained that a petrol station on Thika Road refused to issue an eTIMS receipt. The Petroleum Outlets Association of Kenya (POAK) — the umbrella body for roughly 3,100–6,000 independent fuel outlets, most of the country's retail market — responded by publicly urging its members to comply, and told motorists that enforcement will only work if customers keep demanding eTIMS receipts.

KRA has said it has onboarded more than 500 fuel stations onto the eTIMS fuel module — around 16% of outlets nationwide as of early 2026. That figure is the headline number behind the search spike: the vast majority of stations still aren't connected, enforcement is being stepped up, and both consumers and station owners are trying to figure out what happens next.

Timeline: June 2024 rollout start · 30 June 2025 original mandate · 25 November 2025 KRA fresh reminder · 31 December 2025 enforcement deadline · January 2026 enforcement begins · Feb 2026 POAK public push (Thika Road receipt complaint).

The eTIMS Fuel Station Mandate, in One Paragraph

The eTIMS Fuel Station System is KRA's tailored version of eTIMS for the petroleum sector. Instead of a cashier typing sales into a separate tax machine, the system connects the station's forecourt controller, point-of-sale system, pumps, and fuel management software directly to KRA, transmitting every transaction in real time. It also supports offline invoicing, PIN capture, mobile money, and loyalty programs — so a compliant station can invoice even during an eTIMS outage.

Rollout began in June 2024 with a 12-month phased implementation. The mandatory compliance deadline was 30 June 2025. After a fresh reminder in November 2025, KRA signalled enforcement from 31 December 2025 for stations still on old systems.

Why Your Station May Still Be Refusing You an eTIMS Receipt

If a station hands you an ordinary ETR receipt — or a handwritten chit — instead of an eTIMS invoice, it almost certainly has not integrated the Fuel Station System yet. The reasons are financial, not malicious:

Integration cost: Connecting pumps, POS, and fuel management systems to KRA typically runs KES 400,000–1,000,000 per station, depending on pump count and automation level
Third-party integrator dependency: Most dealers need a KRA-certified integrator, and integrator capacity is still catching up with demand
Independent dealer economics: Small independents carry the heaviest burden — the Petroleum Outlets Association has publicly pushed compliance precisely because the cost has been a blocker
Legacy ETR hardware: Old fiscal devices don't talk to KRA, and replacing them is part of the same cost problem

For the record: a receipt without a QR code and a KRA server confirmation code is not an eTIMS invoice. ETR receipts, thermal slips, and SMS confirmations of payment don't satisfy the mandate.

What to Do When a Station Won't Issue an eTIMS Receipt

Ask for an eTIMS invoice. Specifically request an invoice with a QR code and confirmation code — most cashiers will show you exactly what their system can (or can't) produce
Note the details. Station name, franchise or brand, location, pump number, date and time, and amount
Report it to KRA. Call 0711 099 999 or message KRA's official channels (@KRACare on X). KRA has said it is acting on fuel station non-compliance reports
Take a photo. Photograph the receipt you received (or the refusal) and any signage — it helps KRA verify the station
For fleet purchases: if you buy on a fleet or fuel card and the station can't issue a B2B eTIMS invoice with your company's KRA PIN, that invoice is not claimable as input VAT. Get it from a compliant station instead

You are not being petty. Every eTIMS invoice KRA captures is used to verify VAT returns across the economy — a station operating outside the system is under-reporting VAT on every litre it sells.

If You Run a Station: What Non-Compliance Now Costs

KRA's enforcement posture after the December 2025 deadline is straightforward:

eTIMS penalties: the standard eTIMS penalty regime applies — the TPA s.86 e-invoice penalty (higher of 5% of the tax due, KES 100,000 for companies, or KES 10,000 for individuals), plus the up-to-KES 100,000/month TPA s.59A(5) integration penalty (see our eTIMS penalty guide for the full breakdown)
Enforcement action: KRA has explicitly warned of enforcement measures for fuel retailers that missed the deadline
TCC blockage: eTIMS compliance is now a gate for Tax Compliance Certificates — a non-compliant station can't renew licences, win supply contracts, or process permits
Audit exposure: stations outside the system are prime audit targets because KRA can compare pump sales against its own fuel distribution data

Want to know the actual number your station is exposed to? Use our eTIMS penalty calculator to see the monthly cost of continuing with the old system.

Need to Get Compliant?

Smart VAT Kenya guides fuel station owners through eTIMS onboarding — understanding the integration options, choosing a certified integrator, and getting the station invoicing correctly. Free eTIMS support with our monthly VAT filing (KES 3,500/month).

Get eTIMS Help on WhatsApp

Fleet Cards, Corporate Fuel Accounts, and the B2B Requirement

If your company buys fuel on a fleet card, fuel card, or credit account, the station must issue a B2B eTIMS invoice with your company's KRA PIN. This is not optional paper work — it is the document that lets you claim input VAT on fuel. Ask your fleet provider which stations are eTIMS-compliant, and keep a list of the ones that aren't so you can route purchases to compliant sites.

For the shop attached to the station (snacks, drinks, motor oil), the same eTIMS requirements apply as for any retail business. If a station is compliant at the pump but the shop still issues handwritten receipts, that's a separate violation.

How to Verify a Fuel Station Is Compliant

Check the receipt: a valid eTIMS invoice has a scannable QR code and a server confirmation code — the code must be present, not a blank box
Ask at the till: compliant stations' cashiers will confirm their system sends every sale to KRA in real time
Corporate buyers: request a copy of the station's eTIMS registration confirmation or ask for the B2B invoice on your company PIN — if they can't generate it, they aren't integrated