eTIMS Invoice Template for Venues and Caterers in Kenya

Who has to issue eTIMS invoices

KRA says all persons engaged in business must onboard eTIMS and issue electronic tax invoices. That covers companies, partnerships, sole proprietors and trusts, VAT-registered and not, and even suppliers of VAT-exempt services. There is one twist for small sellers: KRA says that where the seller is a small business with annual turnover of no more than KES 5 million, the purchaser issues the tax invoice on the seller's behalf, which is what the buyer-initiated option in eTIMS is for.

The reason clients care is the expense rule. KRA says a business can only claim an expense if it is supported by an electronic tax invoice, from 1 January 2024, apart from listed exceptions such as salaries, imports, airfare and interest.

What your invoice must show in Kenya

Choosing an eTIMS solution for an event business

KRA offers several ways in: the eTIMS online portal, the downloadable eTIMS Client for businesses with several branches or devices, eTIMS Lite on the web through eCitizen, eTIMS Lite by USSD on *222#, an eTIMS Lite mobile app, system-to-system integration for businesses with their own software, and reverse or buyer-initiated invoicing.

A small outside caterer issuing a few invoices a week can use eTIMS Lite on a phone. A conference hotel with a front office, restaurant and banqueting will usually want the eTIMS Client or an integration. KRA notes that each solution keeps its own invoice number sequence, and that a credit note can only be raised from the solution that issued the original invoice, so pick one per outlet and stick with it.

• Online portal: etims.kra.go.ke
• eTIMS Client: multiple branches and devices
• eTIMS Lite: web via eCitizen, USSD *222#, mobile app
• System-to-system integration for your own software
• Reverse or buyer-initiated invoicing

Conference invoice breakdown, Mombasa

Two-day conference for 80 delegates at a beach hotel in Mombasa for a Nairobi NGO, invoiced after the event through eTIMS with this breakdown attached.

• The tax invoice is generated through eTIMS; this sheet is the breakdown behind it.
• 50% deposit received by bank transfer is deducted from the balance.
• Any correction is made by credit note from the same eTIMS solution.
• Prices are illustrative for 2026.

What goes on the invoice

Your name, KRA PIN and address; the client's name and PIN for business clients; a serial number and date generated by eTIMS; each service with quantity and price; VAT at 16 percent where you are registered; and the total. KRA's VAT page says tax invoices must be serially numbered and generated from eTIMS.

For events, add the details your client's finance team will look for: the event name and date, the purchase order or LPO number, the number of delegates actually served, and any deposit already paid with its receipt number. Those extras usually sit on your own breakdown document or in the item descriptions, because eTIMS itself focuses on the tax data.

The Mombasa conference invoice, line by line

The sample on this page is a two-day conference for 80 delegates at a beach hotel in Mombasa, invoiced to a Nairobi NGO after the event. The full-day conference package covers the hall, tea breaks, lunch and a notepad per person; the gala dinner is priced separately; AV support, branded printing and airport transfers are their own lines. Every line carries VAT at 16 percent.

The client paid half by bank transfer on confirming. The eTIMS invoice shows the full value of the supply, and your breakdown deducts the deposit with its receipt number and shows the balance. If the head count on day two was 76, invoice 76, attach the signed delegate list, and raise a credit note from the same eTIMS solution if the original invoice went out for 80.

Private clients and walk-in events

Families booking a wedding reception or a graduation party will not claim your bill as a business expense, but you still issue an eTIMS invoice, because the obligation is on you as a business. Issue it when the supply is complete or when you are paid, following your accountant's advice on timing, and send the family a copy with the final receipt so everything matches.

If a family asks you to leave the invoice out to save tax, the answer is no. Beyond the risk to you, a missing invoice also leaves a hole in your own sales records that shows up when KRA compares eTIMS data with your VAT and income tax returns.

The Tourism Fund levy sits behind the invoice

Regulated hotels and restaurants pay the Tourism Fund a 2 percent levy on their sales, due by the 10th of the following month. It is not usually a line on the client's invoice, but your monthly sales records need to support the levy return, so keep eTIMS sales reports, banqueting invoices and restaurant sales together. The Fund's brochure lists a KES 5,000 penalty for late payment plus 3 percent a month on the amount due.

Credit notes, cancellations and returns

Mistakes happen: a wrong PIN, an extra 10 delegates who never came, a dinner the client cancelled. Correct them with a credit note from the same eTIMS solution that issued the original invoice. KRA's VAT page says a credit note for returned goods has to be issued within six months of the original invoice date, so do not leave corrections for the year-end.

Keep a simple log of every credit note: the original invoice number, the reason, the amount and the date. When your accountant reconciles eTIMS data with your VAT return at month end, that log answers most questions in minutes rather than hours.

Venura keeps the booking, the signed delegate list, the breakdown and receipts in one place, in shillings, so you can raise the eTIMS invoice or credit note quickly with the right numbers. Venura does not connect to eTIMS.

Invoice questions from Kenya