NAIROBI, Kenya — The Kenya Revenue Authority (KRA) has issued a final ultimatum to all fuel stations across the country, directing petroleum retailers to integrate their systems with the Electronic Tax Invoice Management System (eTIMS) Fuel Station platform by December 31, 2025, or face enforcement action.
In a notice dated November 25, 2025, the tax authority warned that a significant number of fuel retailers have yet to comply with the digital invoicing requirement despite an earlier deadline of June 30.
The specialized eTIMS Fuel Station System is designed to capture real-time invoicing through integrations with forecourt controllers and point-of-sale systems, enabling KRA to accurately monitor fuel sales and curb tax leakage in the high-risk petroleum sector.
“Kenya Revenue Authority reminds all petroleum product retailers of their obligation to implement the eTIMS Fuel Station System across their retail outlets,” the agency said, emphasizing that the directive applies to every pump, kiosk, and outlet dealing in petroleum products.
KRA reiterated that the government has made substantial investments in digital tax infrastructure to enhance transparency and streamline revenue collection.
The Authority further underscored its readiness to support fuel stations that are still transitioning to the system, noting that it appreciates retailers who have already complied.
However, the regulator made it clear that this latest reminder marks the final extension. Any retailer who fails to comply with the December deadline will be subjected to enforcement measures provided for under the Tax Procedures Act — an indication of possible penalties, closure of non-compliant businesses, or prosecution for tax evasion.
The push for eTIMS enforcement comes amid heightened scrutiny of the petroleum sector, which has historically been cited for revenue leakages through under-declaration, manual invoicing, and parallel reporting systems.
KRA believes real-time digital invoicing will ensure accuracy, eliminate discretion, and create a verifiable audit trail for every litre sold.
Launched in 2023, eTIMS marked a major upgrade to the earlier Tax Invoice Management System (TIMS).
The system allows businesses to generate, store, and transmit tax invoices directly to KRA in real time using computers, tablets, smartphones, or ERP integrations.
Each eTIMS invoice carries a unique QR code and identification number linked to KRA’s databases. The system can also operate offline in areas with poor connectivity, transmitting data once the network is restored.
Tax experts have said the platform is a critical step toward addressing VAT compliance gaps and automating tax returns. The system also reduces administrative burdens for businesses by ensuring automatic record-keeping and accurate return preparation.
To ease migration, KRA has encouraged retailers to contact its customer service teams for onboarding support through phone lines 020 4999 999, 0711 099 999, or via email at callcentre@kra.go.ke. The transition guides and additional resources are also available on the agency’s website.
For fuel dealers, the enforcement period will likely shape compliance behaviour, with significant implications for the sector’s operational and reporting standards.
As the year-end deadline approaches, fuel retailers are now under pressure to digitize their operations or risk punitive action as the government intensifies efforts to seal tax loopholes and modernize revenue collection systems.
