Global Sites Ltd ·
Two systems, one invoice
Most Kenyan firms now have two things to manage for every bill. KRA's electronic Tax Invoice Management System (eTIMS) expects tax invoices to be issued through it, and KRA has said that expenses not supported by a valid electronic tax invoice may not be allowed as deductions. At the same time, more clients pay by M-PESA than by cheque or bank transfer.
Neither is hard on its own. The work comes from keeping them matched: the invoice in the billing system, the eTIMS record at KRA, the M-PESA receipt and the entry in the books should all describe the same transaction.
The mistakes we see most
- Invoices typed into the eTIMS portal by hand after they were raised elsewhere, with the amounts or client details slightly different
- The invoice the client receives does not carry the KRA control number and QR code
- M-PESA payments arrive with a name and a phone number but no invoice or matter reference
- Receipts recorded in a spreadsheet and entered into the books days later
- Fees paid into the client account, or client deposits paid into the office account, because the payment instructions were unclear
Simple fixes that help straight away
Give every invoice a reference and ask clients to use it when they pay. Keep separate payment instructions for fees and for client money, so each lands in the right account. Record M-PESA receipts the day they arrive, not at month end. And make sure the invoice you send is the one KRA has, with its control number on it.
Your tax adviser can confirm how eTIMS applies to your firm, including when invoices should be submitted.
Doing it in one place
In Global Wakili, billing, eTIMS and M-PESA sit in the same workflow. When an invoice is marked as paid, it is submitted to KRA eTIMS, and the control number and QR code are stamped on the invoice PDF. Clients can pay by M-PESA STK Push from the client portal or from an SMS link; the receipt is recorded, the journal entry is posted and the invoice balance is updated without anyone retyping it.
What it changes
Fewer mismatches between your books and KRA's records. Payments identified on the day they arrive, not weeks later. And less time spent by your accounts team, or by an advocate, matching receipts to invoices.
Global Wakili launches on 15 November 2026. If you would like to see billing, eTIMS and M-PESA working together on your own examples, book a demo.
- eTIMS
- M-PESA
- Legal Technology
- Global Wakili