eTIMS Compliance Checklist — Is Your Business Ready for KRA Audits?

eTIMS device (ECD) installed and activated

KRA-issued or approved sales recording device

Stock/inventory uploaded to eTIMS portal

All items must be registered with descriptions and prices

All sales issued via eTIMS invoice

Every sale — cash or credit — must generate an eTIMS invoice before dispatch

Daily sales summary uploaded to KRA

EOD summary submitted before midnight

Monthly VAT/TOT returns filed on time

VAT due by 20th of following month; TOT by 15th

Credit notes managed through eTIMS

Returns, cancellations, and corrections must use eTIMS credit notes

Sales data backed up offline

eTIMS devices can fail — maintain a manual log or secondary backup

Staff trained on eTIMS operations

Cashiers and accounts team know how to issue eTIMS invoices

eTIMS records match physical stock

KRA compliance visits compare eTIMS data against physical inventory

eTIMS device maintenance/renewal up to date

Devices require periodic firmware updates and KRA recertification