k254 Nairobi News

Implementation of the Electronic Tax Invoice Management System

The Kenya Revenue Authority (KRA) takes note of feedback shared through various media platforms regarding the implementation of the electronic Tax Invoice Management System (eTIMS).

Summary!

 eTIMS Solutions:

• Web via eCitizen portal on www.ecitizen.kra.go.ke
• USSD invoicing solution on *222#
• The development of a mobile App solution is also currently ongoing.

• eTIMS Windows paypoint — suitable for taxpayers selling goods at a single location with a single paypoint/cashier till;
• eTIMS Windows multi paypoint — suitable for taxpayers selling goods and having multiple locations and pay points/cashier tills; and
• eTIMS Android — suitable for taxpayers with minimal transactions. It is accessible on tablets, smartphones and PDA devices.

• Virtual Sales Control Unit (VSCU) — This solution enables seamless system-to-system integration between the taxpayer’s invoicing/ERP system and eTIMS, catering to taxpayers with extensive transactions or bulk invoicing.
• Online Sales Control Unit (OSCU) — This solution facilitates system-to-system integration between the taxpayer’s invoicing/ERP system and eTIMS. It is ideal for taxpayers using an online invoicing system.

At KRA, welcomes feedback from the public and is open to continuous dialogue with a view to enhance efficiency, service delivery and implementation of initiatives that promote continuous improvement.

With regard to implementation of eTIMS, KRA would like to shed more light and inform the public as follows:

1. Confidentiality of Information

The details captured in the invoices are transaction details that are normally captured in any invoice/receipt issued to a customer and need not include confidential information of taxpayers. KRA upholds the confidentiality of all information transmitted in line with the provisions of the Tax Procedures Act, 2015.

2. Invoices as Evidence of Income

Invoices are issued as evidence of the occurrence of a business transaction, and to enable the service or good provider receive payment. Tax is charged on income earned or accrued. In instances where an invoice has been issued for a service/good whose cost is subsequently reduced, the supplier of the good/service can issue a credit note to reduce the value of the invoice accordingly. All eTIMS solutions have the capability to issue credit notes.

3. eTIMS Solutions

KRA has availed various solutions for business persons seeking to on-board eTIMS, and these are tailored to suit specific needs of the users. The various solutions available are as follows:

• a) eTIMS Lite — These are available for non-VAT registered taxpayers with minimal transactions. They are accessible through:
  • Web via eCitizen portal on www.ecitizen.kra.go.ke
  • USSD invoicing solution on *222#
  • The development of a mobile App solution is also currently ongoing.
• b) eTIMS online portal — This is tailored for taxpayers who are exclusively in the service sector. It is a web application accessible through a browser. ISO 9001:2015 CERTIFIED PUBLIC
• c) eTIMS client — This is a downloadable software designed for taxpayers dealing in goods or both goods and services. The software supports multiple branches and pay points/cashier tills. The solutions available here include:
  • eTIMS Windows paypoint — suitable for taxpayers selling goods at a single location with a single paypoint/cashier till;
  • eTIMS Windows multi paypoint — suitable for taxpayers selling goods and having multiple locations and pay points/cashier tills; and
  • eTIMS Android — suitable for taxpayers with minimal transactions. It is accessible on tablets, smartphones and PDA devices.
• d) eTIMS system-to-system integration — The eTIMS system-to-system integration solution provides integration of existing business invoicing system to eTIMS as opposed to having a separate invoicing system. The integration can either be through:
  • Virtual Sales Control Unit (VSCU) — This solution enables seamless system-to-system integration between the taxpayer’s invoicing/ERP system and eTIMS, catering to taxpayers with extensive transactions or bulk invoicing.
  • Online Sales Control Unit (OSCU) — This solution facilitates system-to-system integration between the taxpayer’s invoicing/ERP system and eTIMS. It is ideal for taxpayers using an online invoicing system.

Taxpayers have the option of self-integration by employing their internal resources to integrate their billing system to either eTIMS VSCU or OSCU. They can also use the authorized third party integrators listed on the KRA website to assist in integrating their invoicing systems to eTIMS. KRA is available to guide the public on the solutions suitable for their businesses and to support them with the onboarding process.

KRA reiterates its commitment to working with all taxpayers and sectors to facilitate compliance with the tax laws and ensure business continuity.


 

Compiled by:

Muhoro Pius W.

Business and International Trade Editor

Email: editor@k254nairobinews.com