---
title: "Compliance Context: Kenya TIMS Regulations"
space: "TIMS Tevin Type-C Integration"
url: "https://docs.navari.co.ke/tims-tevin/compliance-context-kenya-tims-regulations"
updated: "2026-05-26"
---

## Compliance Context: Kenya TIMS Regulations

This section provides background for implementers and finance teams who want to understand the regulatory framework.

### What Is TIMS?

The **Tax Invoice Management System (TIMS)** is a KRA initiative under the **VAT (Electronic Tax Invoice) Regulations, 2020**. It requires VAT-registered businesses to:

- Issue tax invoices through a KRA-approved device or middleware
- Transmit invoice data to KRA in real time at the point of sale
- Display a QR code on every invoice as proof of TIMS compliance



### Type A, B, and C: What Is Type C?

KRA defined three types of ETR solutions:


| Type       | Description                                                                                                  |
| ---------- | ------------------------------------------------------------------------------------------------------------ |
| **Type A** | Physical ETR device (hardware terminal): common in retail/POS environments                                   |
| **Type B** | Virtual ETR: software-based, deployed on a local server                                                      |
| **Type C** | Middleware/API integration: connects accounting software directly to KRA via a certified middleware provider |


**Type C** is ideal for businesses already using accounting software like ERPNext, as it eliminates the need for separate hardware and allows invoice submission to flow naturally from the existing accounting workflow.

### Penalties for Non-Compliance

Failure to comply with TIMS regulations attracts:

- Financial penalties per un-reported invoice
- Potential suspension of the business's VAT registration



This integration ensures every posted invoice is reported without any additional effort from your finance team.