1. Understand the station’s invoicing process
KRA describes its Fuel Station System as an eTIMS integration with station systems such as forecourt controllers and point-of-sale software. It supports PIN capture and electronic recording of sales. A fuel card payment and an electronic tax invoice serve different recordkeeping purposes.
Ask your supplier how invoices are delivered and how buyer details are captured. This guide proposes an internal reconciliation workflow; it does not establish eligibility for a tax deduction or VAT claim. Check the applicable KRA guidance with your accountant.
Sources: KRA: eTIMS Fuel Station System; KRA: eTIMS guidance and support
2. Capture one complete refuelling record
Our suggested procedure is to give drivers the correct business details before dispatch and a clear place to submit documents. Store the invoice reference, payment reference and vehicle registration together.
Actionable Security Controls Checklist:
- Check supplier, date, fuel grade, litres and total.
- Check buyer details where required for your purchase.
- Record the odometer and driver against the transaction.
- Retain the original invoice and payment evidence without editing either.
3. Reconcile and resolve exceptions
Illustrative example: a card statement shows KSh 9,000 and the invoice shows 50 litres at KSh 180. The amounts agree, but the team still needs to match the correct vehicle and date. Matching amounts alone do not prove that a purchase was authorised.
Maintain a short exception register: transaction reference, issue, owner, date raised and resolution. Ask the supplier to correct invoice errors through its proper process. Keep the original and the correction linked; avoid counting a replacement document as another purchase.
Sources & further reading
Sources reviewed . Worked examples and suggested workflows are Phuel Card editorial guidance.