How to invoice in Kenya
Kenya routes every tax invoice through the KRA's eTIMS system, where it must be generated and transmitted and is stamped with a unique eTIMS invoice number, a control code and a QR code. It has to show the seller's KRA PIN, the issue date and time, itemised supplies, and VAT (16%) calculated separately; include the buyer's KRA PIN whenever they need the invoice to claim an expense deduction or input VAT. Only eTIMS-validated invoices are deductible for income tax.
| Kenya at a glance | Detail |
|---|---|
| Currency | KES (Ksh) |
| Standard VAT | 16% |
| Tax ID | KRA PIN |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Mandatory — live |
Tax ID format: An 11-character KRA PIN — one letter, nine digits and a check letter; businesses (non-individuals) start with 'P', e.g. P051234567X..
What Kenyan invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and KRA PIN
- The client's name and address (and their KRA PIN where the local rules require it)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in KES
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- eTIMS invoice / control unit number
- QR code from eTIMS
- Buyer's KRA PIN (for input VAT / expense claims)
VAT notes
Invoice Forever offers ready-made Kenyan VAT notes such as:
- VAT charged at 16% under the VAT Act, 2013.
- Zero-rated supply — exported goods or services taxed at 0% under the VAT Act, 2013.
- Reverse-charge VAT applies to imported services under Section 10 of the VAT Act, 2013.
E-invoicing in Kenya
eTIMS is mandatory for all businesses, B2B, B2C and B2G, under section 23A of the Tax Procedures Act and the Tax Procedures (Electronic Tax Invoice) Regulations, 2024. Since 1 January 2024 every business, VAT-registered or not, must generate and transmit invoices through eTIMS. Since 1 January 2026 the KRA checks income and expenses in income tax returns against eTIMS/TIMS invoices, withholding tax data and customs records. Since 31 August 2026, suppliers to government must issue a valid eTIMS invoice before payment is processed through IFMIS.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Kenya Revenue Authority (KRA), via its eTIMS portal before you rely on it. This page is general guidance, not tax advice.
Payment terms in Kenya
Net-30 is the common commercial term, though many small suppliers invoice due-on-receipt. Bank transfer (EFT/RTGS) and mobile money (M-Pesa) are the usual payment methods; state your paybill/till or bank details on the invoice.
Questions about invoicing in Kenya
The standard VAT rate is 16%. Exports and certain essentials (such as unprocessed foodstuffs and specified medical supplies) are zero-rated at 0%, and some supplies are exempt. VAT registration is required once taxable turnover reaches KES 5 million in any 12-month period.
Yes. Your invoice must show your own KRA PIN, and you should include the buyer's KRA PIN whenever they need the invoice to claim an expense deduction or recover input VAT.
Yes. Since 1 January 2024, all businesses, VAT-registered or not, must generate and transmit invoices in real time through the KRA's eTIMS system. Invoices without a valid eTIMS reference are not accepted for tax deductions or VAT recovery.
Make an invoice for Kenya, free.
KES and 16% VAT already set, on A4 paper. No signup, no watermark.