KRA eTIMS
eTIMS rent receipts, issued the moment rent arrives
Every rent payment should leave a KRA-validated receipt. Domus issues one automatically for each M-Pesa, card or manual payment, and sends the tenant their copy.
eTIMS in one minute
eTIMS (Electronic Tax Invoice Management System) is how KRA validates invoices and receipts. Each document is transmitted to KRA, which returns a reference and a QR code anyone can use to verify it.
KRA’s electronic invoicing rules apply to people carrying on business, including those who aren’t VAT-registered. For landlords in the Monthly Rental Income regime (residential rent above KES 288,000 a year), guidance for 2026 is that every rent payment should be receipted through eTIMS.
eTIMS and eRITS are different jobs
| eTIMS | eRITS | |
|---|---|---|
| What it does | Validates each receipt | Registers properties, files and pays MRI |
| How often | Every rent payment | Every month, by the 20th |
| Money to KRA | None (residential rent is VAT-exempt) | 7.5% of gross rent |
Together they give KRA two views of the same rent, which is why they need to agree. Read KRA eRITS filing.
Ways to issue an eTIMS rent receipt
- eTIMS Lite (web or USSD): fine for a landlord with one or two tenants, but manual for every payment.
- The eTIMS client: installed software for businesses issuing receipts at a desk.
- Integrated software: your rent system talks to eTIMS through an authorised integrator, so receipts are issued automatically. This is how Domus works.
How Domus automates eTIMS
A receipt for every payment
M-Pesa STK Push, Paybill, Paystack card and manual payments each trigger an eTIMS receipt, with no extra step.
Through an authorised integrator
Domus submits receipts to KRA through Digitax, an authorised eTIMS integrator, so there's no device to buy.
Retries until KRA accepts
If KRA is slow or down, submissions are saved and retried automatically, and anything that fails permanently is flagged for you.
Tenants get their proof
The tenant sees the KRA QR on their payment page and gets an SMS confirmation, which cuts "did you get my rent?" calls.
Frequently asked questions
What is eTIMS?
eTIMS is KRA's Electronic Tax Invoice Management System. It validates invoices and receipts with KRA in real time and gives each one a KRA reference and QR code.
Do landlords need to use eTIMS?
KRA's electronic tax invoicing rules apply to people carrying on business whether or not they're VAT-registered, and landlords above the MRI threshold are expected to issue eTIMS-compliant receipts for rent from 2026. Confirm your position with a tax agent.
Is VAT charged on residential rent?
No. Residential rent is VAT-exempt. The eTIMS receipt records the rent payment; the landlord's tax on it is the Monthly Rental Income tax filed through eRITS.
How do I issue an eTIMS receipt for rent?
Through one of KRA's eTIMS channels: eTIMS Lite, the eTIMS client, or software connected through an authorised integrator. Domus issues the receipt automatically when a rent payment arrives.
Do I need a TIMS device?
No. Software connected to eTIMS through an integrator validates receipts online, so there's no separate hardware.
Last reviewed 30 September 2026. This page is general information, not tax advice; confirm your position with a KRA-registered tax agent.
Keep reading
KRA eRITS filing
What eRITS requires from landlords and how Domus prepares and files the monthly return.
KRA Compliance Checklist for Kenyan Landlords (2026)
A one-page checklist for Kenyan landlords: KRA PIN, eRITS registration, eTIMS receipts, monthly returns by the 20th, nil returns and records.
Domus for landlords
KRA compliance and rent collection for landlords earning above KES 288,000 a year.
Stop receipting rent by hand
Domus collects rent over M-Pesa, issues the eTIMS receipt for every payment and prepares your monthly eRITS return. Early access opens in November 2026.