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Guide · Kenya · Published 2026-10-11

How to invoice in Kenya: what to include

The fields a Kenya invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • KSh KES
  • VAT 16%
  • KRA PIN
  • A4
  • English

What every invoice must show

  • The KRA PIN of both seller and buyer.
  • An eTIMS control number and QR code, for every seller and not only VAT-registered ones; only eTIMS invoices are deductible for the buyer.

Numbering, keeping and correcting invoices

Each eTIMS solution runs its own invoice number sequence, so a business using both the USSD menu and the mobile app will have two series. Keep copies of tax invoices in serial number order and credit and debit notes in date order (VAT Act, section 43(2)).

Records may be kept in English or Kiswahili, and amounts on invoices, books and returns must be in Kenya shillings (Tax Procedures Act, section 23). Keep invoices and supporting documents for five years from the end of the reporting period they relate to, and longer if an amended assessment or a dispute concerning them is still open. A VAT-registered business must keep its records in Kenya for five years from the last entry.

To correct a sale, do not edit or delete the invoice. Issue a credit note for returned goods or a price reduction within six months of the original invoice, and reduce your output VAT in the month you issue it; the customer reduces input VAT in the month it receives the note (VAT Act, section 16). An extra charge on an invoiced supply needs a debit note. The credit note must come from the same eTIMS solution that issued the original invoice.

Only one original invoice, credit note or debit note may exist for a supply; a customer who loses it can be given a copy clearly marked as a copy (section 42(4)). An invoice may show VAT only for a taxable supply (section 42(2), reworded from 1 July 2026). Showing VAT where it is not due is an offence, and the amount shown becomes payable to KRA within seven days of the invoice date (section 42(3)).

Electronic invoicing in Kenya

eTIMS is mandatory for every business, VAT-registered or not, since 1 September 2023 (Tax Procedures Act s.23A; KRA notice of 27 December 2023). Since 1 January 2024 an expense is only deductible if it is backed by an eTIMS invoice from the supplier.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Kenya Revenue Authority (KRA) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Kenya Revenue Authority (KRA).