eTIMS Item Codes in Kenya: How to Find the Right Code for Your Business

Finding the correct eTIMS item code can be confusing, especially when your business sells many different products or services. Whether you operate a retail shop, supermarket, pharmacy, hardware store or service-based business, understanding product classification is an important part of setting up electronic invoicing correctly.

The Kenya Revenue Authority (KRA) uses the Electronic Tax Invoice Management System (eTIMS) to support electronic tax invoicing. When registering goods and services, businesses need to select the appropriate item classification and provide the required information.

This guide explains how eTIMS item codes work, how the United Nations Standard Products and Services Code (UNSPSC) relates to product classification, and how to find suitable classifications for your business.

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What Are eTIMS Item Codes?

eTIMS item codes are associated with the classification of goods and services registered in the eTIMS system. They help identify the type of product or service being sold and support the application of the appropriate tax treatment.

When registering an item, a business provides information such as its name, classification, unit of measure, price and applicable tax details, as required by the system.

It is important to distinguish between an item's identity within your business and its standard classification.

Item identifier: This distinguishes a particular product or service in your business records. For example, a shop may use different internal identifiers for 25-kilogram and 50-kilogram bags of the same product.

Classification code: This places the product or service within the relevant standard category used by the eTIMS system.

These concepts serve different purposes. A barcode or internal stock number is also not the same thing as a tax classification code.

For additional background, read eTIMS Item Codes Kenya: How to Find and Use the Right Code by VeiraHQ.

What Is UNSPSC?

The United Nations Standard Products and Services Code (UNSPSC) is a global classification system for products and services. According to the United Nations Global Marketplace (UNGM), suppliers use these classifications to categorise their offerings, while procurement teams use them to classify products and services associated with procurement opportunities.

UNSPSC organises products and services into a structured hierarchy, moving from broad categories towards more specific classifications. This structure makes it easier to search for and distinguish between different types of goods and services.

The UNGM classification page includes categories such as:

Raw materials, chemicals, paper and fuel
Industrial equipment and tools
Components and supplies
Construction, transportation and facility equipment and supplies
Medical, laboratory and pharmaceutical supplies
Food, cleaning and service industry equipment and supplies
Business, communication and technology equipment and supplies
Personal, domestic and consumer equipment and supplies
Services

You can explore these categories using the official UNGM UNSPSC database.

How Does UNSPSC Relate to eTIMS?

The VeiraHQ guide explains that the KRA item classification framework is based on UNSPSC. This relationship helps connect Kenyan electronic invoicing classifications with a structured system for categorising products and services.

However, the UNSPSC database should not be treated as a substitute for the KRA eTIMS classification and registration process. Finding a similar description in an international database does not, by itself, confirm the correct eTIMS selection or tax treatment.

Always verify the applicable classification and tax requirements through the KRA system and official guidance.

How to Find the Right eTIMS Item Code

Finding a suitable classification is easier when you prepare your product or service information before registering items.

Step 1: Prepare a List of Your Products and Services

Start by listing the goods and services your business sells. Organise them into sensible groups to make the search and registration process easier.

For example, a supermarket might group its products into groceries, beverages, household goods and fresh produce. A hardware shop might organise its inventory into building materials, tools, plumbing supplies and electrical equipment.

Businesses providing services should also list their different service offerings rather than concentrating only on physical products.

Step 2: Search the Available Classification List

Access the relevant eTIMS solution and locate the item registration or classification search function.

The official KRA eTIMS Online Portal User Guide explains how to access Item Management, search registered items, register a new item and select an appropriate Item Class Code.

When searching, use a clear product or service name. If the first search does not produce a suitable result, try a more specific description or a related term.

You can also consult the UNGM UNSPSC database to understand how products and services are grouped internationally.

Step 3: Select the Closest Accurate Classification

Review the descriptions of the available classifications and select the one that best matches the actual product or service.

Do not select a code merely because it contains a familiar word. Two products may have similar names but belong to different categories.

Where the classification is unclear, consult the applicable KRA documentation or contact KRA for clarification before completing registration.

Step 4: Confirm the Applicable Tax Treatment

Classification and tax treatment are related, but they are not the same decision.

Depending on the goods or services and the applicable law, tax treatment may include standard-rated, zero-rated or exempt treatment.

For example, Kenya's standard VAT rate is generally 16%, but not every supply is subject to that rate. Zero-rating and exemption depend on the applicable legal provisions and the nature of the supply.

Do not assume that every product in a broad category has the same tax treatment. Verify the applicable requirements against current KRA guidance and the relevant VAT legislation.

Step 5: Enter the Correct Unit of Measure and Item Details

During registration, provide accurate item information and complete the mandatory fields requested by the eTIMS solution.

Depending on the item, its unit of measure may be a piece, kilogram, litre, packet or another applicable unit.

For instance, a business selling cement by the bag should record the unit consistently with how it sells the product. A business selling goods by weight should use the applicable unit that accurately reflects the quantity supplied.

Ensure that descriptions, quantities, prices and other item details are consistent with your actual business operations.

Step 6: Register the Item and Review the Details

Follow the eTIMS registration process to save the item and confirm its details.

The KRA online portal guide describes selecting an Item Class Code, completing the mandatory registration fields, saving the item and confirming the registration.

Once the item has been registered, use the registered item details when preparing the applicable electronic tax invoices.

Register new products or services before they are routinely invoiced, and review existing records when your catalogue or applicable requirements change.

For the official process, consult the KRA eTIMS Online Portal User Guide.

Examples of Item Classification Across Different Businesses

The exact classification depends on the particular item, its description and the options available in the applicable system. The following examples illustrate why businesses should classify their offerings carefully.

Retail shops and supermarkets: Groceries, beverages, cleaning products and household goods should be reviewed according to their individual descriptions and applicable classifications.

Pharmacies: Medicines, medical supplies and general retail products may have different classification and tax requirements. Do not assume that all products sold in a pharmacy receive the same treatment.

Hardware stores: Construction materials, tools, plumbing supplies and electrical components should be matched to their appropriate categories rather than grouped under one generic description.

Food businesses: Restaurants, bakeries and food retailers should identify the actual products or services being supplied and verify their applicable classification and tax treatment.

Service providers: Consultants, repair technicians, cleaning companies and other service businesses should identify their services accurately and use the relevant service classifications.

These examples are illustrative only. They are not official KRA code assignments or tax determinations.

Common eTIMS Item Classification Mistakes to Avoid

Using One Generic Classification for Everything

Assigning the same broad classification to unrelated products can make item records less accurate. Review each product or service and use the most appropriate available classification.

Confusing UNSPSC Codes with Other Item Identifiers

A barcode, internal stock number and standard product classification have different purposes. Confirm which field the eTIMS system requires rather than entering an unrelated identifier.

Applying the Wrong Tax Treatment

Selecting an incorrect tax treatment may lead to invoicing and tax reporting problems. Verify the applicable treatment against current legal and KRA guidance instead of relying on assumptions.

Recording Incorrect Units of Measure

Using inconsistent units can cause discrepancies between recorded quantities and actual sales. Ensure that the registered unit reflects how the item is sold.

Leaving Item Registration Until the Last Minute

Preparing a product catalogue in advance makes classification easier to manage, especially for businesses with many products. Review new items before they are added to routine invoicing.

Failing to Review Existing Records

Periodically review item descriptions, classifications and tax settings when your business introduces new products or when applicable KRA requirements change.

Frequently Asked Questions About eTIMS Item Codes

Where can I find eTIMS item codes in Kenya?

Start with the relevant KRA eTIMS solution and its item registration or classification search function. The KRA eTIMS Online Portal User Guide explains the registration process for the online portal.

What is the difference between an item code and a classification code?

An internal item identifier distinguishes a particular product or service in your business records. A classification code places that item within a standard category. A barcode is another identifier and should not be confused with a tax classification.

Can I use the UNGM website to find eTIMS item codes?

The UNGM UNSPSC database helps users research international product and service classifications. However, you must verify the applicable classification and tax requirements through the KRA eTIMS system.

Do services also require classification?

Services are included in the UNSPSC classification system. When registering a service in eTIMS, follow the applicable registration requirements and select the appropriate available classification.

What should I do if I cannot find the correct classification?

Try searching with alternative keywords and reviewing related categories. If you cannot confidently identify the correct classification, consult KRA through its official support channels before proceeding.

Should I review my item classifications regularly?

Yes. Reviewing your registered items when you add products, change your offerings or encounter changes in applicable requirements can help maintain accurate records.

Conclusion

Finding the right eTIMS item code involves more than searching for a product name. Businesses need to understand the available classifications, distinguish standard classifications from internal item identifiers, enter accurate product or service details and verify the applicable tax treatment.

The UNSPSC system provides a useful international framework for understanding product and service categories, while KRA guidance remains essential when registering items for Kenyan electronic tax invoicing.

For further reading, consult the VeiraHQ eTIMS item codes guide, explore the UNGM UNSPSC database and refer to the official KRA eTIMS Online Portal User Guide.

For more business resources and opportunities, visit Sino Soft Classifieds to explore products and services listed by businesses across Kenya.

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