The Kenya Revenue Authority (KRA) has connected more than 500 fuel stations to its electronic Tax Invoice Management System (eTIMS), expanding the use of digital receipts in the fuel sector.
The move means the stations must now issue electronic receipts and send transaction details directly to KRA. The tax authority says this will help it see fuel sales more clearly, reduce tax under-reporting, and ensure all operators follow the same rules. The stations added to the system make up about one sixth of Kenya’s fuel retail network. KRA believes the move will improve compliance and increase tax collection as monitoring becomes easier.
Businesses are required to issue electronic tax invoices for applicable transactions, and tax claims must be supported by invoices generated through eTIMS. Some small businesses have raised concerns about the cost of integrating their systems and the timelines for compliance.
Fuel stations are now expected to align their point-of-sale systems with eTIMS so that sales can be verified and compliant invoices produced. KRA also called on consumers to demand electronic receipts whenever they buy fuel, saying this will help strengthen compliance from both traders and customers.
The fuel module was tested between September and December 2024 before nationwide onboarding began in January 2025. The initial compliance deadline was later extended from June 30, 2025 to December 2025 after industry players requested more time.
With the rollout gaining pace, KRA says the system is moving from simple adoption to stricter enforcement, especially in high-volume sectors such as fuel sales where small tax leakages can lead to large revenue losses.
