eTIMS Invoice Management Across Multiple Branches and Paypoints in Kenya

The Kenya Revenue Authority (KRA) lets a business run the electronic Tax Invoice Management System (eTIMS) across several branches and tills under one KRA PIN. Each branch gets its own branch office ID, and each till works as a paypoint, so every invoice reaches KRA under the same PIN while still showing where the sale took place.

Consistent invoicing across locations depends on decisions head office makes once. These include the item master, the tax type of each item and the invoice series given to each paypoint. When these are fixed centrally, cashiers in Mombasa or Kisumu keep billing at their normal pace and head office still sees every sale.

How does eTIMS apply to businesses with multiple locations?

eTIMS obligations attach to the KRA PIN. A company with three outlets is one taxpayer with one compliance obligation, but each outlet produces its own stream of invoices that must be validated and transmitted to KRA.

Consider a hardware and building supplies company with its head office and main store in Nairobi, a branch in Mombasa and a smaller branch in Kisumu. Nairobi has three retail tills and a wholesale desk. Mombasa has four retail tills, and Kisumu has two. All ten billing points sell under the same PIN, and every invoice they issue must carry eTIMS validation details.

For eTIMS purposes, the business is organised into three layers:

• The taxpayer, identified by the KRA PIN, files returns and carries the tax liability.
• The branch, identified by a branch office ID. KRA’s multi-paypoint guide sets the main branch as 00.
• The paypoint is the till, desk or device that issues the invoice.

How do you register branches and paypoints on eTIMS?

eTIMS branch registration in Kenya follows the standard onboarding process, repeated or extended for each location. 

Registration steps

For a multi-branch business, follow this sequence:

1. Confirm that each branch is recorded against the PIN in KRA’s records. Integrated systems read the list of head and branch offices under the PIN when they set up.
2. Sign up on the eTIMS taxpayer portal at etims.kra.go.ke with the KRA PIN and the One-Time Password (OTP) sent to the iTax-registered mobile number.
3. Raise a service request and select the eTIMS type for the location.
4. Upload the national ID of a director, partner or owner and the signed eTIMS acknowledgement and commitment form.
5. Install the solution at the branch and initialise it with the PIN, branch office ID and device serial number.
6. Add the paypoints. In the eTIMS Client multi-paypoint setup, the main till at a branch is configured as the primary device. Each additional till at that branch connects to the primary device over the local network as a secondary device.

KRA has removed the separate approval step for self-onboarding, but the onboarding page still mentions approval by a KRA officer. Check the current position on the portal before fixing an opening date for a new branch.

Example setup for a three-branch business

The table below shows the completed setup for the example business. The solutions it names are compared in the next section. 

Branch IDs 01 and 02 are illustrative. The actual IDs come from KRA’s records for the PIN.

Replacing a branch device

Replacing a branch computer requires setting up eTIMS on the new device. If the business is changing a device under the same eTIMS Client solution, KRA facilitation is still required. A representative can handle the process using an introductory letter signed by a director, partner or owner.

Switching between different eTIMS solutions no longer requires separate KRA approval. However, a device replacement under the same eTIMS Client solution should be planned, as it depends on KRA facilitation. Schedule the change outside trading hours to minimise disruption to invoicing at the branch.

How do you choose the right eTIMS solution for each location?

Branches under one PIN do not have to use the same solution. A taxpayer can invoice on multiple solutions, for instance, when the current platform presents challenges. The right choice for each location depends on its invoice volume, its connectivity and whether it runs the central accounting system. The main options compare as follows:

• Online Sales Control Unit (OSCU): Validates each invoice with KRA in real time. KRA describes it as suitable for taxpayers using an online invoicing system, so it needs a stable connection at the branch. 
• Virtual Sales Control Unit (VSCU): Suits high-volume branches and bulk invoicing. Invoicing continues during internet downtime, and invoices are transmitted once the connection returns.
• eTIMS Client (Windows): Suits businesses selling goods or goods and services without an existing invoicing system. It supports multiple branches and cashier tills/paypoints. However, one device cannot be shared between different taxpayers.
• Online portal and eTIMS Lite: Suit service units with very low volumes, so they rarely fit a retail branch.

In the example, Nairobi and Mombasa run VSCU because both handle high volumes and both feed the central accounting system. Kisumu uses the eTIMS Client because it has two tills and no local server. The trade-off is that Kisumu’s sales do not reach the head office books automatically, so a staff member must post or import them every day.

How do you keep item codes and prices consistent across branches?

Every item sold through an integrated eTIMS solution carries a KRA item classification and a tax type, and the same item must carry the same values at every branch. Multi-location inventory stays reliable only when the item master is controlled from one place. The following practices help:

• Create items once at the head office and make them available to branches. Branch staff should not create items locally.
• Map each item to its KRA item classification and tax type before the first sale at any branch.
• Use one unit of measure per item. A bag of cement recorded as a bag in Nairobi and as a piece in Kisumu shows up as two different items in stock reports.
• Maintain price lists centrally. Allow branch-specific prices only where costs such as transport justify them, and approve them at head office.
• Record stock moved between branches as a transfer between branch office IDs. Recording it as a sale overstates turnover.

Why does a wrong tax type matter?

A wrong tax type can lead to incorrect output VAT reporting and affect the buyer's input VAT claim. For example, if a standard-rated item is incorrectly classified as exempt at one branch, the invoice records the sale without the applicable output VAT.

The seller should correct the error by issuing a full credit note against the original invoice through the same eTIMS solution. The seller must then issue a replacement invoice with the correct item classification and tax type. Share both documents with the buyer so their purchase records reflect the correction.

The business should also check its VAT auto-populated return before filing. If the credit note and replacement invoice have been transmitted and reflected correctly, the return should account for the reversal and corrected sale. If the corrected invoice has not been transmitted or reflected by the filing date, the business must make the appropriate upward adjustment to report the correct taxable sales and output VAT.

How should invoice series be managed by branch and paypoint?

Each validated invoice carries the business’s own invoice number along with the details eTIMS adds during validation. Integrated systems send invoices to eTIMS in sequence for each branch, so gaps or duplicates in the series can cause rejections. The following rules help in maintaining the traceability of multi-branch invoicing in Kenya:

• Give each paypoint its own prefix that names the branch and till, such as MSA-T2-000145. Never share one series between two tills, as two cashiers using the same series will eventually issue the same number.
• Correct errors with a credit note that refers to the original invoice. Do not delete, edit or reuse a validated invoice number.
• Close the series of a retired till and open a new series for its replacement.
• Record every change to a series, with the date and the person who approved it.

In the example, a customer returns cement purchased at Mombasa till 2 against invoice MSA-T2-000145 at the Kisumu branch. The Kisumu cashier accepts the returned goods and records the stock receipt. However, the credit note must be raised through the Mombasa VSCU integration, either by the Mombasa branch or the head office team managing that integration. It must reference the original Mombasa invoice number. The credit note is then shared with the customer, while both branches update their stock and accounting records to reflect the return.

How do remote branches handle connectivity issues?

Branches outside the main cities lose connection more often than head office, and the eTIMS solution decides what happens next. VSCU and the eTIMS Client keep invoicing and transmit once connectivity returns, while OSCU and the online portal need a stable connection.

What should branch managers do during an outage?

Branch managers should follow a fixed routine during an outage.

1. Keep billing on the VSCU or eTIMS Client as normal.
2. Do not switch to manual invoice books. A handwritten invoice is not an eTIMS invoice, so a business customer cannot claim input VAT on it and may not be able to deduct the purchase as an expense
3. Check the pending queue once the connection returns and confirm that every invoice has been transmitted.
4. Report any invoice still pending at the end of the day to the head office.

For OSCU branches, a backup mobile data connection is a practical safeguard.

How do late-transmitted invoices affect the VAT return?

KRA pre-fills sales in the VAT return by invoice date, not transmission date. An invoice transmitted late still falls in the correct month, but if it is transmitted after the return is filed, the business must add it to sales itself. 

How does the head office get visibility of branch sales?

Head office needs to have visibility of sales by branch and by paypoint without logging in to each store account. The reports worth reviewing regularly include the following:

• Daily sales by branch and paypoint, compared with cash and mobile money collections.
• Invoices pending transmission, by branch.
• Credit notes by branch and till. A high count at one store can point to training gaps or misuse.
• VAT by tax type for each branch.
• Stock on hand and transfers in transit between branches.

How should control be divided between head office and branches?

Central visibility works best when it does not slow down branch operations. Head office controls items, prices, tax types and invoice series. Branch staff keep the authority to bill, collect payment and issue credit notes within set limits. This branch management model gives the finance team a full view while the cashier’s workflow stays unchanged.

How does accounting software centralise multi-branch eTIMS invoicing?

Accounting software connected to eTIMS through OSCU or VSCU, directly or through a KRA-approved integrator, brings separate branch streams into one set of books. Centralised invoicing in Kenya typically follows this structure:

• One company with each branch set up as a location or cost centre, so all branches share the same ledgers and item master.
• A separate voucher series for each branch and paypoint.
• Each invoice posted to accounts and stock and sent to eTIMS in the same step, so the books and KRA’s records match.
• Consolidated financial reports with the option to drill down to a single branch.
• A VAT return in Kenya prepared from the same data and reconciled against KRA’s pre-populated return before filing.

Integration does not remove the need for checks. Sales from eTIMS Client branches must still be imported, and any mismatch between the books and eTIMS records should be resolved before the VAT return is filed.

The order of setup matters more than the choice of tool. A business that fixes its branch IDs, item master and paypoint series before the first branch goes live avoids most of the reconciliation work that follows. Each branch can then use the eTIMS solution that suits its volume and connectivity while head office reviews every sale under one PIN.

TallyPrime supports this structure with branch-wise voucher numbering, a common stock item list across locations and consolidated as well as branch-level reports in one company. Explore TallyPrime to learn how it fits your branch structure.

FAQs

1. Does each branch need a separate eTIMS registration?

No. Registration sits at the PIN level. Each branch is added under the same PIN with its own branch office ID and is set up with its own device or integration. A branch registered under a different PIN is a separate taxpayer with its own obligations.

2. Can different branches use different eTIMS solutions?

Yes. KRA’s FAQs allow taxpayers to invoice on more than one solution. All solutions transmit under the same PIN, so item codes, tax types and invoice series must stay consistent across them. Mixed setups also add reconciliation work at head office.

3. How do I add a new paypoint to eTIMS?

For the eTIMS Client, install the software on the new till and configure it as a secondary device that connects to the branch’s primary device. For OSCU or VSCU, add and initialise the device through the integrated system. In both cases, give the new till its own invoice series before it issues the first invoice.

4. Can head office see all branch invoices in one place?

Yes. eTIMS records every transmitted invoice against the PIN, and an integrated accounting system shows the same invoices by branch and paypoint. Sales from a branch on a standalone solution appear in the books only after they are posted or imported.

5. What happens if a branch loses its internet connection?

A branch on VSCU or the eTIMS Client keeps invoicing and transmits once the connection returns. A branch on OSCU or the online portal cannot validate invoices until it is back online. The USSD option works without internet but suits only very small volumes.

6. Do all branches file one VAT return?

Yes. VAT is filed per PIN, so one return covers the sales and purchases of every branch. It is due by the 20th day of the following month. Branch-level detail stays in the business’s own books and reports.