Consent for issuance of electronic Tax Management System (“eTIMS”) invoices

The Finance Act of 2023 introduced a change that requires all business expenses to be supported with electronic Tax Management System (“eTIMS”) invoices. As a result of this change, all business persons including non-VAT registered taxpayers are required to be onboarded on eTIMS. This includes drivers providing transportation services on ridehailing platforms such as Uber. Therefore, you are required to provide invoices to the passengers for the transportation services you provide.

More information about eTIMS can be accessed on the Kenya Revenue Authority (KRA) Website.

Uber is committed to facilitating your ability to continue providing transportation services in a manner that complies with the Kenyan laws. By accepting this, you agree that you authorize Uber to issue eTIMS invoices to your passengers and transmit e-invoice data to the KRA on your behalf.

Please note that Uber is not obligated by law to support drivers to issue invoices with respect to transportation services you provided to passengers. However, with the KRA’s approval, Uber is willing to use its technology to help you meet this legal requirement by issuing the e‑TIMS-compliant invoices on your behalf.

Consent Statement:

By uploading your KRA PIN certificate , you confirm that you have read and understood the contents of this consent form. You also confirm that:

1. You give your explicit consent for Uber to issue eTIMS compliant invoices to passengers on your behalf; and
2. Uber can transmit the e-invoice data to the KRA on your behalf, to facilitate your compliance with the Law.