Items must be registered with Kenya Revenue Authority eTIMS before they can appear on invoices. This guide explains item types, classification codes, and how to register.

Why Item Registration is Required

Kenya Revenue Authority requires every product or service to be pre-registered with a classification code before it can be invoiced. This links your inventory to the national tax system and allows Kenya Revenue Authority to track what goods and services are being traded in Kenya.

Once registered, an item receives a Kenya Revenue Authority-assigned item code (itemCd). This code is used on every subsequent invoice line for that item.

Item Types

Most software and subscription businesses use type 3.

Register a Service Item

Use POST /api/v1/items/service for software, consulting, and any intangible service. The API auto-generates the Kenya Revenue Authority item code.

Register a Goods Item

Use POST /api/v1/items/goods for physical products. Goods require packaging unit (pkgUnitCd), quantity unit (qtyUnitCd), and country of origin (orgnNatCd).

Item Classification Codes

Every item needs a 10-digit UNSPSC code in itemClsCd. Common codes:

See the full classification list at Item Classification Codes .

• 5020230000: Computer software

• 8111160000: Accounting services

• 7213160000: Business consulting

• 5013160000: Restaurant / food services

• 1010010010: Agricultural products

Combining Registration with Sale

Use POST /api/v1/sales-with-items with autoRegisterItems: true to register items and submit the sale in a single request. Ushuru checks whether each item is already registered before attempting registration.