The Kenya Revenue Authority (KRA) has directed all petrol stations to implement the electronic Tax Invoice Management System (eTIMS) Fuel Station System.
In a notice on Tuesday, November 25, KRA said the fuel stations have until December 31, 2025, to comply with the directive.
According to KRA, the initial deadline for compliance with the eTIMS Fuel Station System was June 30, 2025.
“Kenya Revenue Authority (KRA) reminds all petroleum product retailers of their obligation to implement the eTIMS Fuel Station System across their retail outlets. The compliance deadline for this requirement was 30th June, 2025,” read part of the notice.
The taxman noted that the eTIMS Fuel Station System is a tailored solution for the fuel sector, enabling seamless, real-time invoicing for every transaction.
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The system integrates with KRA via a forecourt controller and existing point-of-sale systems, ensuring accurate and efficient tax reporting.
Further, KRA said fuel outlets that fail to comply with the directive will face enforcement measures.
“Retailers who fail to comply by 31st December, 2025, will face enforcement measures as provided for under the law,” KRA added.
“KRA remains committed to supporting and facilitating all fuel retailers in meeting these requirements.”
The directive comes a month after the authority announced that the application process for the Tax Compliance Certificate (TCC) will now include verification of eTIMS/TIMS compliance.
In a notice issued on Tuesday, October 28, KRA said the requirement applies to all non-individual entities and individuals with income other than employment.
"Kenya Revenue Authority (KRA) notifies the public that it has enhanced the Tax Compliance Certificate (TCC) application process to include compliance with eTIMS/TIMS for non-individual entities and individuals with income other than employment income," the notice read.
Any person or entity seeking a TCC must now meet several conditions, including compliance with eTIMS/TIMS registration for persons in business, filing all applicable tax returns on or before their due dates, and ensuring timely payment of taxes.
Additionally, taxpayers must settle any outstanding tax liabilities or apply for a payment plan that, once approved, allows them to continue the self-service process of TCC application.
