# Does our clinic need eTIMS if our medical services are VAT-exempt?

URL: https://tymirahealth.com/resources/faqs/does-our-clinic-need-etims-if-our-medical-services-are-vat-exempt
For: Finance | Clinic operations | Reviewed by Independent clinical reviewer, Registered mental health clinician, Kenya | Last reviewed 8 November 2026

**Answer:** Yes. KRA states that all persons in business must onboard eTIMS and issue electronic tax invoices, including businesses not registered for VAT, and it names hospitals supplying exempt medical services as an example. Without eTIMS invoices, your corporate and insurer clients may be unable to claim your fees as business expenses. KRA offers free options: a web portal suited to service-only businesses, and system-to-system integrations (VSCU or OSCU) for high-volume or software-based invoicing. Ask your tax adviser which option fits your volumes.

Sources: Kenya Revenue Authority: https://www.kra.go.ke/business/etims-electronic-tax-invoice-management-system/learn-about-etims/what-is-etims - Kenya Revenue Authority: https://www.kra.go.ke/helping-tax-payers/faqs/learn-about-etims - Kenya Revenue Authority: https://www.kra.go.ke/news-center/public-notices/2071-on-boarding-of-non-vat-taxpayers-on-etims

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