eTIMS Penalty KES 50,000 Per Month: How to Avoid the New Fine

What Is the eTIMS Penalty?

The KRA Electronic Tax Invoice Management System (eTIMS) penalty is KES 50,000 per month for any registered person who fails to comply with eTIMS requirements. This is in addition to, not instead of, the standard VAT late-filing and late-payment penalties.

If your eTIMS system integration fails, the penalty jumps to KES 500,000 per month.

What Triggers the Fine?

• Not registered for eTIMS at all
• Registered but not issuing eTIMS invoices
• Issuing invoices outside the eTIMS system
• System integration failure (KES 500,000/month)
• Using a non-compliant invoicing system (for ERP-integrated users)

How to Check Your Compliance Status

1. 1.Log into the KRA eTIMS portal.
2. 2.Check your compliance dashboard for any flags.
3. 3.Verify that your eTIMS device or app is actively transmitting invoices.
4. 4.Ensure your QR codes scan correctly using the KRA verification app.
5. 5.Confirm your ERP or POS system is properly integrated (if applicable).

How to Avoid the Penalty

• Register for eTIMS if you have not already — choose between the mobile app, web portal, or ERP integration.
• Issue every invoice through eTIMS, even for cash sales and B2C transactions.
• Keep your eTIMS device or app active at all times.
• Test your QR codes monthly with the KRA verification app.
• If you use an ERP, ensure your integration is certified and maintained.
• File your VAT returns on time — the eTIMS penalty can stack on top of late-filing penalties.

Related Resources

• eTIMS Onboarding Guide 2026 — Step-by-step registration guide for all three eTIMS solution types
• eTIMS Compliant Invoicing Guide — Mandatory fields, QR codes, B2B vs B2C rules, and verification
• KRA VAT Penalties Reference — Complete penalty table including eTIMS penalties