TIMS

Kenya's hardware fiscalisation regime via ETR devices.

Definition

TIMS requires taxpayers to use a compliant Electronic Tax Register (ETR) embedding a Control Unit: each invoice is signed and transmitted to the KRA in near real time, producing a Control Unit Serial Number and a QR code. TIMS is progressively absorbed by eTIMS, the software-based approach.

Origin

Established by the Kenya Revenue Authority through the VAT (Electronic Tax Invoice) Regulations 2020, under the Value Added Tax Act, 2013.

Example in context

A merchant scans an item at the till; the TIMS ETR applies a Control Unit Invoice Number and a QR code, then transmits the transaction to the KRA before the receipt is printed.

Related terms

• eTIMS — the software successor to TIMS.