KRA eTIMS — non-compliance is costly

eTIMS Penalty Calculator — What Will Non-Compliance Cost You?

KRA imposes stiff monthly penalties for eTIMS non-compliance — from KES 50,000 for basic non-compliance to KES 500,000 for system integration failure. Add late VAT filing penalties and interest, and the numbers add up fast.

eTIMS Penalty Calculator

KES 50,000 per month — failure to issue eTIMS invoices, maintain the device, or upload sales data

1 month60 months

Enter the VAT amount you failed to declare. Leave blank to calculate eTIMS penalties only.

Non-compliance type
Basic Non-Compliance
Duration
3 months

eTIMS non-compliance penalty
KES 150,000.00
Estimated total penalties + interest
KES 150,000.00

This is the total eTIMS non-compliance penalty alone. Enter VAT owed to include late-filing and interest.

Why This Matters

  • eTIMS non-compliance penalties are separate from late VAT filing penalties — KRA can charge both
  • Penalties accrue monthly and do not cap out; 12 months of basic non-compliance = KES 600,000
  • Integration failure penalties (KES 500,000/mo) apply if your ERP/POS is not linked to eTIMS
  • KRA is conducting physical compliance visits — non-compliant businesses face immediate sanctions

Disclaimer: This calculator provides estimates based on the Tax Procedures Act and KRA eTIMS regulations. Actual penalties depend on the specific nature of non-compliance, KRA discretion, and any penalty waiver or amnesty programmes in effect. This tool does not constitute legal or tax advice. Consult a KRA-registered tax agent for your specific situation. For official guidance, visit the KRA eTIMS portal at etims.kra.go.ke.