Short answer: KRA eTIMS Lite is the simplified electronic invoicing option for small and micro taxpayers who are not registered for VAT. KRA currently provides three Lite channels: eCitizen web, USSD through *222#, and the eTIMS Non VAT mobile app.
Who eTIMS Lite Is For
KRA describes eTIMS Lite as a solution for small and micro taxpayers who are not registered for VAT. It lets eligible businesses onboard and generate electronic invoices without installing a full desktop client or integrating an ERP system.
The USSD channel is specifically listed for individuals and sole proprietors. A VAT-registered business should not assume eTIMS Lite is the right channel; it should choose an eTIMS solution that matches its registration status and operating model.
The Three eTIMS Lite Channels
| Channel | Access | Best fit | Main consideration |
|---|---|---|---|
| eTIMS Lite Web | eCitizen | Businesses comfortable with a browser | Requires web access and an eCitizen session |
| eTIMS Lite USSD | Dial *222# | Individuals and sole proprietors using a basic phone | Small screen and menu-based entry |
| eTIMS Lite Mobile App | eTIMS Non VAT on app stores | Frequent smartphone invoicing | Install and maintain the mobile app |
How to Start Using eTIMS Lite
- ✓Confirm that the business is a non-VAT small or micro taxpayer.
- ✓Make sure the KRA PIN, registered business details, phone number, and eCitizen access are available.
- ✓Register for eTIMS and provide the requested details about the nature of the business.
- ✓Choose eCitizen web, *222# USSD, or the eTIMS Non VAT mobile app.
- ✓Create a first invoice carefully and verify the seller, buyer, item description, quantity, price, and total before confirming it.
- ✓Keep the electronic invoice record and share the completed receipt with the customer.
Information to Prepare Before Issuing an Invoice
Seller details
Use the correct KRA PIN and registered business identity associated with the eTIMS account.
Buyer details
Capture the buyer's name and PIN when the transaction requires business-buyer identification.
Supply details
Describe the goods or services clearly, then enter quantity, unit price, and the correct total.
Payment and records
Confirm the payment context, issue the electronic invoice, and retain a copy for reconciliation.
Can You Use eTIMS Lite With Another eTIMS Solution?
KRA says taxpayers can register on more than one eTIMS solution and generate invoices through different channels. All invoices can be viewed through the online taxpayer portal, but each solution keeps its own invoice number sequence.
There is one important correction rule: a credit note must be generated from the same solution where the original invoice was raised. If an invoice came from eTIMS Lite, do not try to correct it from an unrelated OSCU, VSCU, or Client sequence.
When eTIMS Lite May Stop Being Enough
eTIMS Lite is useful for straightforward invoicing. A growing business may need a connected workflow when it has many repeat customers, a reusable item catalogue, staff issuing invoices, offline queues, PDF sharing, automated retries, or management reporting.
At that point, compare an OSCU-connected invoicing product with the free Lite channels. The decision should be based on workflow and control, not on the assumption that paid software changes the underlying KRA obligation.
Official sources
Direct KRA guidance used to prepare this guide.
Frequently asked questions
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Is KRA eTIMS Lite free?
KRA presents eTIMS Lite as an official simplified channel accessed through eCitizen, *222# USSD, or the eTIMS Non VAT mobile app. Mobile-network, device, or internet costs may still apply.
Can a VAT-registered business use eTIMS Lite?
KRA describes eTIMS Lite as tailored for small and micro taxpayers who are not registered for VAT. VAT-registered businesses should use a solution appropriate to their tax status.
What is the eTIMS Lite USSD code?
Dial *222# and select KRA Services. KRA lists this Lite channel for individuals and sole proprietors.
Can I use eTIMS Lite and OSCU at the same time?
KRA says taxpayers can register on more than one eTIMS solution. Each solution has a separate invoice number sequence, and credit notes must be issued from the solution that created the original invoice.
Last reviewed: June 2026. This guide summarizes current public KRA information and is not tax or legal advice. Confirm unusual cases with KRA or a qualified tax professional.