What Should Appear on a VAT Invoice in Kenya?

1. Supplier name and KRA PIN

Show the legal or registered business name and KRA PIN of the trader issuing the invoice. You may also include the trading name, logo, address, phone number and email.

2. Invoice date and time

The invoice should show when it was issued. KRA’s guidance on valid electronic tax invoices lists both the date and time among the key invoice features.

3. A unique serial invoice number

Use a unique, sequential invoice number and never reuse it. KRA states that a tax invoice should be serially numbered and generated through eTIMS.

4. Buyer details and PIN where applicable

Include the customer’s name and contact details. Capture the buyer’s KRA PIN where the transaction or the customer’s tax reporting requires it.

5. Description of goods or services

Describe what was supplied clearly. Include the quantity and unit cost for each item or service where applicable.

6. Net amount, tax rate and VAT amount

Separate the amount before VAT, the applicable tax rate, VAT charged and total gross amount. KRA currently lists 16% as the general VAT rate and 0% for qualifying zero-rated supplies. Exempt supplies are treated differently.

7. eTIMS identifiers and QR code

KRA’s valid electronic tax-invoice features include a unique ETR or register identifier and a digital signature or QR code. The QR code confirms transmission only when the invoice has been sent to KRA through the applicable system.

8. Currency, payment details and terms

Display the currency and total amount due clearly. Add the due date, accepted payment method and M-Pesa or bank reference instructions for customer convenience.

VAT invoice checklist

• Supplier legal name and KRA PIN
• Invoice date and time
• Unique serial invoice number
• Buyer name and PIN where applicable
• Description, quantity and unit cost
• Net amount before VAT
• VAT rate and tax amount
• Total gross amount
• Unique electronic invoice identifier
• Digital signature or QR code where required