By Samuel Mwenjera - Senior Associate, Tax
The eTIMS Fuel Station System
The eTIMS Fuel Station System is a Kenya Revenue Authority (KRA) solution designed to facilitate real-time electronic invoicing for fuel stations. The system integrates seamlessly with a station’s forecourt controller, computerized sales system, fuel management system, point-of-sale (POS), and/or printer, depending on the level of automation. This seamless integration ensures that every transaction is electronically captured and transmitted to KRA in real time.
The generated electronic tax invoice data automatically populates VAT returns, reducing manual entry, minimizing errors, and streamlining tax declaration processes.
In addition to invoicing, the system supports mobile money transactions, debit/credit card payments, and loyalty programs, offering greater convenience to customers. It also features stock management and reporting tools and can be integrated with other software solutions for enhanced functionality or customization. Designed to align with existing station infrastructure, eTIMS integrates smoothly without interrupting daily operations and includes offline invoicing capabilities to ensure business continuity. However this would add an additional burden to the operators as they will now be forced to discard the current TIMS machines and incur new costs of new implementation procedures.
The persons required to register for the eTIMS Fuel Station System
All fuel stations are required to integrate their POS or forecourt systems with eTIMS to facilitate automated invoicing for all sales, including non-fuel goods and services. A phased migration is underway to transition from previously used tax registers. Stations that have not yet complied are encouraged to commence the integration process promptly. KRA continues to provide support to taxpayers facing challenges to ensure a smooth and timely transition. Non-compliance after the stipulated deadline may attract penalties and/or enforcement actions as provided for under existing tax laws.
Integration Options
- Self-Integration: Suitable for stations with in-house technical capacity to develop and support system integration.
- Third-Party Integration: Suitable for stations without internal technical capacity and who prefer to engage KRA-certified integrators for implementation and ongoing support.
Integration costs will vary depending on a station’s current systems, level of automation, and preferred integration method. Certified integrators will assess each station and provide a tailored cost estimate.
On 25th November 2025, KRA reminded all petroleum product retailers of their obligation to implement the eTIMS Fuel Station System across all outlets through a public notice. The compliance deadline for this requirement was 30th June 2025, with enforcement for non-compliant stations beginning after 31st December 2025.
Key Benefits of the eTIMS Fuel Station System
- Increased Efficiency: Automation enables real-time transaction recording and streamlined operations.
- Enhanced Service Delivery: Reduced forecourt delays, improving customer experience.
- Expanded Functionality: Integrates with PIN capture tools, mobile money platforms, and loyalty systems.
- Improved Accuracy: Electronic records minimize errors and simplify reconciliation.
- Simplified Tax Compliance: Automated data directly feeds into the simplified VAT return system.
- Real-Time Validation: Immediate receipt verification speeds up supplier payment and VAT refund processes.