How to Issue a Payment Receipt in Kenya

1. Confirm the money before issuing the receipt

Check the payment in the actual M-Pesa, bank, card or cash record used by your business. Do not rely only on a screenshot or forwarded message. Record the receipt only after you can confirm the transaction.

2. Give the receipt a unique number

Use a durable reference such as RCT-0001. A sequential reference makes customer questions, reconciliation and audit history easier to follow.

3. Identify the payer and your business

Show the name and contact details of the business receiving the money. Add the customer or payer name and, where relevant, the account or project to which the payment applies.

4. Record the payment details

• Date and time received
• Exact amount and currency
• Payment method
• M-Pesa, bank, cheque or card reference
• Invoice number or purpose of payment

5. Handle partial payments as credits

Keep the invoice total unchanged. Apply the amount received as a payment credit, then show payments received to date and the balance remaining. Issue a receipt for each confirmed instalment.

6. Distinguish a receipt from an invoice

An invoice requests payment; a receipt acknowledges that payment was received. A receipt is not automatically a tax invoice and should not be presented as evidence that a separate tax-invoice requirement has been completed.

7. Store the receipt with its related records

Keep the receipt connected to the invoice and customer statement. This prevents duplicate recording and makes it easier to reverse or correct a payment with a visible history if an error occurs.