An eTIMS-compliant invoice is one generated through the eTIMS system and carrying the details KRA can validate — as of July 2026, that means the supplier’s KRA PIN, your KRA PIN, an eTIMS control number or QR code, and line items (description, quantity, unit price, VAT, total) that reconcile. A handwritten receipt or a Word-template invoice is not compliant, no matter how genuine the purchase was.
That distinction matters more than it used to. As of July 2026, KRA validates declared expenses line by line against eTIMS records — so an invoice that looks fine on the desk but wasn’t generated through the system can leave you unable to claim the expense behind it.
Below is what a valid eTIMS invoice carries, in plain language, and why an M-Pesa message or a typed template doesn’t count. I’ve written this from the print floor, not the accounting desk — confirm the exact required fields against a current KRA notice before you rely on it, because specifications change.
The short answer: 4 things a valid eTIMS invoice carries
As of July 2026, run any invoice past these. If it’s missing one, treat it as a bill that needs a second look.
1. The supplier’s KRA PIN — the PIN of the business that issued it.
2. Your KRA PIN — you, named as the buyer.
3. An eTIMS control number or QR code — proof it was generated through the system.
4. Line items that reconcile — description, quantity, unit price, VAT and total that agree with each other and with what you paid.
Each one is a question worth asking out loud. Here’s what each is actually checking.
Does it carry the supplier’s KRA PIN?
A valid eTIMS invoice carries the KRA PIN of the business that issued it. No supplier PIN, and there’s nothing for KRA to match the bill against on the supplier’s side.
This is the first thing that separates a real invoice from a receipt-book scribble: the paperwork names the business behind it.
Does it carry *your* KRA PIN?
The invoice should name your business and your PIN as the buyer. An invoice made out to nobody in particular is difficult to claim as yours — it could belong to anyone.
For a print shop buying substrate in volume, this is the field most often missing on quick cash purchases, where the supplier just writes an amount and hands it over.
Does it show an eTIMS control number or QR code?
This is the part that tells you the invoice was actually generated *through* eTIMS, rather than typed into a template. As of July 2026, this is the field that most cleanly separates a compliant invoice from one that only looks the part.
A handwritten receipt book fails here. A Word or Excel invoice fails here. Both can carry PINs and correct figures and still not be eTIMS invoices, because they were never generated through the system.
Do the line items reconcile?
Description, quantity, unit price, VAT and total should agree with each other — and with what you actually paid. Small mismatches are exactly what line-by-line validation is built to catch.
For print work this means the material, the quantity and the price on the bill should match the job it went into. A bill for “printing — 15,000” with no breakdown is harder to stand behind than one that lists the substrate, the run and the VAT.
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Why an M-Pesa confirmation isn’t a tax invoice
This is the single most common mix-up, so it’s worth stating plainly: an M-Pesa confirmation SMS is proof that you *paid*. It is not proof of *what* you bought, from whom, or that the supplier issued a valid invoice.
As of July 2026, an expense supported only by a payment message has nothing behind it for KRA’s purposes — and can be disallowed. The payment and the invoice are two separate records, and you need both.
Handwritten receipt or Word invoice — does it count?
No. A handwritten receipt book and a Word-template invoice both fail the eTIMS test, because neither was generated through the eTIMS system — so neither carries a genuine control number or QR code.
They can look completely legitimate. That’s the trap. As of July 2026, “looks like an invoice” and “is an eTIMS invoice” are two different things, and only the second one lets you claim the expense cleanly.
What to do this week
– Pull your last ten supplier bills and run each past the four questions above.
– Flag anything generated outside eTIMS — handwritten, Word, Excel, or PDF templates with no control number or QR code.
– Ask your three biggest suppliers, plainly, whether they issue eTIMS invoices. If any say no, that’s a supplier decision to make before your next order.
– Talk to your accountant about anything already claimed against records that wouldn’t pass this check.
For the full version of this check — including the four places print shops most often come unstuck — see https://news.printflow.co.ke/etims-supplier-bills-kra-disallow-print-shops/[Which of your supplier bills will KRA disallow?](/etims-supplier-bills-kra-disallow-print-shops)
Where PrintFlow fits
PrintFlow keeps supplier and invoice records structured for eTIMS from the start, rather than as something bolted on afterwards — so when a bill arrives, it’s captured with the details that need to be there, attached to the job it belongs to.
It won’t file your taxes, and it won’t make a non-compliant supplier compliant. What it does is make sure the record exists at the moment you receive the material, instead of being reconstructed at year-end when the details are already fuzzy.
If you want to see how that works on your own supplier list, I’m happy to walk you through it — about twenty minutes.
Frequently asked questions
What makes an invoice eTIMS-compliant in Kenya?
As of July 2026, a compliant invoice is one generated through the eTIMS system and carrying the supplier’s KRA PIN, the buyer’s KRA PIN, an eTIMS control number or QR code, and line items (description, quantity, unit price, VAT, total) that reconcile. Confirm the exact required fields against a current KRA notice, as specifications can change.
Is a handwritten or Word-template invoice valid for KRA?
No. A handwritten receipt or a Word/Excel invoice is not eTIMS-compliant, because it was not generated through the eTIMS system and carries no genuine control number or QR code — even if the PINs and figures are correct.
Is an M-Pesa confirmation message a valid tax invoice?
No. An M-Pesa message proves payment but is not a tax invoice. As of July 2026, an expense supported only by a payment SMS can be disallowed because there is no valid eTIMS invoice behind it.
What is an eTIMS control number?
It’s the identifier (often shown alongside a QR code) that indicates an invoice was generated through the eTIMS system rather than typed into a template. As of July 2026, it’s the field that most clearly separates a compliant invoice from one that only looks the part.
Why does an eTIMS-compliant invoice matter for a print shop?
As of July 2026, KRA validates expenses line by line against eTIMS records. Because a print shop’s costs are mostly materials bought in volume, invoices that aren’t eTIMS-compliant can add up to a real amount of disallowed expense — income tax on money already spent.