Kenya sets 31 December 2025 as the enforcement date for fuel retailers on the eTIMS Fuel Station System

What changed in detail

In a public notice dated 25 November 2025, “Reminder on Implementation of Electronic Tax Invoicing for Fuel Stations”, the Kenya Revenue Authority (KRA) reminded all petroleum product retailers of their obligation to implement the eTIMS Fuel Station System across their retail outlets. The notice records that the compliance deadline for this requirement was 30 June 2025.

KRA describes the eTIMS Fuel Station System as a solution tailored to the fuel sector, enabling real-time invoicing for every transaction. It integrates with KRA through a forecourt controller and the retailer’s existing point-of-sale systems.

The notice states that retailers who fail to comply by 31 December 2025 will face enforcement measures as provided for under the law. It was issued by the Commissioner for Large and Medium Taxpayers.

What it means

The notice did not create a new obligation; it put a date on enforcing one that had already lapsed six months earlier. By November 2026 the 31 December 2025 date has passed, so a retailer still outside the system is exposed to enforcement under the general eTIMS penalty provisions rather than to any grace period. The integration through the forecourt controller matters: invoicing has to be captured at the pump, so a retailer whose back office transmits invoices but whose dispensers are not integrated has not met the requirement as KRA describes it.