Electronic tax invoice, commonly referred to as e-invoicing, is a system in which all the invoices are electronically validated, signed, and details are transmitted to the tax portal on a real-time basis.
Under the new e-invoicing system, business/accounting software used by businesses are integrated with new electronic tax registers (ETRs), known as a control unit, which validates the accuracy of the invoice, electronically signs the invoice, and then transmits the details to tax portal. Once the invoice is successfully validated, a unique invoice number is generated for each invoice by ETR. Along with the invoice number, each invoice is added with a QR code. This process is collectively called e-invoicing or electronic tax invoice in Kenya