Kenya Revenue Authority eTIMS mandates specific fields on every customer receipt. Non-compliance is a violation of the Finance Act 2023.

Legal Requirement

Under the Finance Act 2023 and Kenya Revenue Authority eTIMS regulations, every customer receipt for a VAT transaction must include the Kenya Revenue Authority-generated fields. These fields prove the transaction was reported to Kenya Revenue Authority and that Kenya Revenue Authority authenticated it. Without these fields, the receipt does not constitute a valid tax invoice.

Required Fields

intrlData, Internal Data

Length: 26 chars

Kenya Revenue Authority's internal transaction reference. Must appear verbatim on the receipt.

RETAELA20260606001ABC123XYZ

rcptSign, Receipt Signature

Length: 16 chars

Cryptographic signature proving Kenya Revenue Authority authenticated the transaction. Customers can verify this at the Kenya Revenue Authority portal.

XYZABC1234567890

sdcDateTime, SDC DateTime

Length: 14 chars

The Kenya Revenue Authority server timestamp in yyyyMMddHHmmss format. Print this as the official receipt date and time.

20260606120001

Where to Print Them

These fields should appear in a clearly labelled Kenya Revenue Authority eTIMS section of the receipt. Common placements are at the bottom of the receipt or in a dedicated tax compliance section. The section must be legible and distinct from the line items.

QR Code

Include a QR code on the receipt linking to the verification URL. Retrieve this URL via:

The URL points to the Kenya Revenue Authority eTIMS portal where customers can verify the invoice without contacting your organisation.

GET /api/v1/sales/{businessId}/{traderInvoiceNo}/offline-url