How to Access eTIMS via USSD *222# (Kenya Business Guide)

How to access eTIMS via USSD — the quick answer

Dial *222# on Safaricom, Airtel or Telkom. Select option 1 to register for eTIMS using your KRA PIN, follow the prompts to confirm your details, and you will receive an SMS confirming successful onboarding. Once registered, the same shortcode lets you generate sales invoices, pay KRA taxes and download invoice copies — all without a smartphone, app or internet connection.

If that is the only answer you came for, you have it. Read on for the part that matters more in 2026 — how eTIMS reshapes the obligations of every VAT-registered Kenyan business, and how SMS-based customer engagement makes the new compliant-receipt experience actually work for your customers.

What is eTIMS?

eTIMS — the electronic Tax Invoice Management System — is the Kenya Revenue Authority platform that captures every business invoice in Kenya in real time. Introduced under the Finance Act, 2023, it replaced the older TIMS Electronic Tax Register devices for most taxpayers and rolled out across multiple channels: an online portal, an Android client, a Windows client, system-to-system APIs and the *222# USSD shortcode.

The USSD channel exists specifically so that micro and small businesses on basic phones can comply with the law without buying a smartphone or a dedicated ETR device.

Step-by-step: registering and using eTIMS on *222#

1. Dial *222# from the SIM card linked to your KRA PIN.
2. Select option 1 to register. Enter your KRA PIN and confirm.
3. You will receive an SMS confirming eTIMS activation and a one-time PIN to secure future sessions.
4. To generate a sales invoice, dial *222#, select option 2, enter the customer's name or PIN, enter the product/service name, then quantity and unit price.
5. KRA returns a confirmation SMS with the invoice number and a link to the formatted invoice template you can share with the buyer.
6. To pay tax, dial *222# and select option 5 — enter the amount and confirm.

eTIMS is now mandatory for nearly every Kenyan business

This is the part many MSMEs missed. Under public notices from the Kenya Revenue Authority, electronic tax invoicing through eTIMS or TIMS is now compulsory for:

• All VAT-registered taxpayers — already since 1 January 2024.
• All non-VAT registered businesses with annual turnover that triggers tax obligations — onboarding deadlines that have now passed.
• Any expenditure a business wants to claim as a deductible cost for income tax purposes — it must be supported by a valid eTIMS invoice.

In plain language: if your supplier cannot issue you an eTIMS invoice, you cannot deduct that expense. That has turned eTIMS from a tax-office project into a procurement gating control. Every B2B buyer in Kenya now asks suppliers for their KRA PIN and confirmation of eTIMS onboarding before they pay.

What eTIMS means for MSMEs in Kenya

Hundreds of thousands of micro, small and medium enterprises have been pushed onto eTIMS in the last 24 months. For most of them, the operational impact is bigger than the tax impact:

• Every receipt now carries tax data. An eTIMS invoice shows the tax amount payable to KRA, the buyer's PIN where applicable, and a QR code that KRA can verify.
• Returns are partially pre-filled. VAT returns from January 2024 onward are pre-populated from the invoices you transmitted, simplifying filing but punishing under-reporting.
• Customer confusion has spiked. Buyers expect a tax receipt that looks unfamiliar, often in SMS-link form. Service businesses are fielding more "is this a real receipt?" calls than ever.
• Reputation and audit risk shift onto the seller. Failing to issue an eTIMS invoice can trigger penalties under the Tax Procedures Act and disqualify your customer's deduction.

Where SMS, WhatsApp and a CPaaS plug into your eTIMS workflow

The USSD channel solves invoice generation for a phone-only business owner, but it does not solve customer communication. That is where a CPaaS like HelloDuty earns its keep:

• Automated SMS receipts. The moment your eTIMS invoice is issued, an SMS goes to the customer with the invoice number, amount, tax breakdown and a link to download the PDF. No more phone calls explaining what the receipt is.
• WhatsApp Business API confirmations. For repeat customers, send the receipt as a templated WhatsApp message with the PDF attached — higher open rates than SMS and a conversational thread for queries.
• Bulk SMS reminders. Notify your customer base of new eTIMS-compliant receipt formats, updated PINs, or VAT changes before they call your sales line in panic.
• Voice IVR and AI receptionist. Inbound "do you have eTIMS?" calls deflect into an IVR that confirms onboarding status and offers a self-service receipt resend.
• Outbound dialer for collections. Post-invoice, sequential dialer campaigns handle aged receivables — useful given how many SMEs are tightening cash management around the new transparency.

Related reading: explore our explainers on KRA VAT in Kenya, the six Kenyan taxes every business should know and Turnover Tax (TOT) compliance to round out your tax-tech stack.

Comparing eTIMS channels for your business

• *222# USSD. Best for micro businesses on feature phones, hawkers, kiosks, and field service technicians issuing receipts on the spot.
• eTIMS Lite (web). Best for solo professionals and consultants issuing low volumes from a laptop.
• eTIMS Android / Windows client. Best for retail counters and small shops with a desktop or tablet.
• System-to-system (OSCU / VSCU) integration. Best for businesses running ERPs, POS systems, restaurants and any volume seller. This is where you integrate eTIMS directly with your billing engine and push every invoice automatically.
• Third-party intermediaries. KRA publishes a register of approved eTIMS integrators that can handle the system-to-system path on your behalf.

Common eTIMS mistakes that trigger penalties

• Issuing manual invoices for a portion of sales and only digitising the rest — the gap is visible to KRA.
• Using the wrong KRA PIN on the invoice (yours instead of the buyer's, or an outdated PIN).
• Not transmitting credit notes when you refund a customer.
• Failing to update product and service taxonomies in your eTIMS profile — default codes create mis-classification.
• Letting expired ETR devices linger when you should have retired them and migrated to eTIMS.

FAQs

Is eTIMS *222# free to use?

The USSD shortcode itself is free. You pay only standard mobile network operator session fees, which are negligible. There is no eTIMS subscription fee for the basic USSD or eTIMS Lite channels.

Can I issue an eTIMS invoice from any phone?

Yes, as long as you dial *222# from the SIM linked to your KRA PIN. The shortcode works on Safaricom, Airtel and Telkom on smartphones and feature phones alike.

What if my customer wants the eTIMS receipt as a PDF?

KRA sends an SMS with a link to the formatted invoice. You can forward that link to the customer, or — better — set up an automated SMS via your CPaaS that sends the link to every customer immediately on invoice generation.

Do non-VAT registered taxpayers still need eTIMS?

Yes. KRA's public notices require non-VAT registered businesses to onboard onto eTIMS to make their expenditures deductible for income tax purposes. The onboarding deadlines have now passed and ongoing compliance is expected.

Can I integrate eTIMS with my existing POS or ERP?

Yes. KRA publishes APIs (OSCU and VSCU) and a list of approved third-party integrators. For high-volume sellers this is the only practical channel. Combine it with HelloDuty's SMS API to push the customer receipt the instant the invoice is signed.

Make eTIMS less painful for your customers

eTIMS compliance is no longer optional. The businesses that win are the ones that turn the new tax-receipt experience into a customer-comms moment — fast SMS receipts, conversational WhatsApp follow-ups, and a contact centre that actually answers when a customer asks about their invoice. Talk to the HelloDuty Kenya team about wiring eTIMS into your customer communications, or start with our SMS API to send compliant invoice receipts at scale.