The Kenya Revenue Authority (KRA) has said that it has integrated more than 500 fuel stations into its Electronic Tax Invoice Management System (eTIMS) fuel module, even as new rules on electronic invoicing spark debate among businesses and consumers in Kenya.
- •The newly onboarded outlets account for roughly one-sixth of the country’s fuel retail network.
- •The module requires stations to issue electronic receipts and transmit transaction data directly to KRA, a move aimed at tightening compliance and strengthening oversight in the sector.
- •The fuel module forms part of KRA’s broader digitization drive, which has expanded eTIMS across multiple sectors in recent years.
The rollout comes against the backdrop of recently reinforced eTIMS requirements mandating that businesses issue electronic tax invoices for all applicable transactions and ensure that input tax claims are supported by invoices generated through the system. The clarification has generated online discussion, particularly among small and medium-sized enterprises concerned about compliance timelines, system integration costs, and the treatment of legacy invoices.
Within the petroleum sector, the changes mean that fuel retailers must align point-of-sale systems with eTIMS to validate transactions and generate compliant invoices. KRA maintains that the move will improve transaction visibility, curb under-declaration, and create a more level playing field among operators.
According to the Acting Deputy Commissioner for the KRA, Ezekiel Obura, the authority expects revenue performance in the fuel segment to improve significantly once all stations are connected. He also urged consumers to request electronic receipts for every purchase and encouraged remaining operators to enroll before enforcement measures are stepped up.
KRA piloted the system in selected stations between September and December 2024 to test integration and operational readiness. Nationwide onboarding began in January 2025. While the original compliance deadline was set for June 30, 2025, industry stakeholders sought more time, leading to an extension through December 2025.
The fuel module forms part of a wider digital compliance framework that has seen eTIMS expanded across multiple sectors. As enforcement tightens, businesses are likely to face increased scrutiny over invoice issuance and data transmission, particularly in sectors considered high risk for revenue leverage.
