Type search words and press enter
Seamless e-invoicing is now at your fingertips. Check out our self-help videos.

Issue of Invoice (Kenya)

Tax Invoice is a document to be issued for every supply of goods or taxable services indicating the amounts of Tax charged. This is the most important instrument of VAT control.

Tax invoice has to be issued to the purchaser at the time of supply of goods or within 14 days of the completion of the supply. Invoice shall be serially numbered and shall be issued in a serial number.

A Tax Invoice shall include the following information about the supply of taxable goods or services:

Name, address, VAT Registration Number and Personal Identification Number (PIN) of supplier.

Serial number of the invoice.

Date of the invoice or the supply (if different).

Name and address of purchaser.

Description and Quantity of supply.

Taxable value of goods if different from price charged.

VAT rate.

Tax charged.

Details of whether the supply is cash or credit and any discounts.

Total value of the supply and the total amount of VAT.

In case of Cash Sales made from Retail Premises and subject to conditions prescribed by the Commissioner, a registered person may issue a simplified tax invoice, which shall include the following information:

The name, address, VAT registration number and personal identification number of the person making the supply.

The serial number of the invoice.

The date of the invoice.

A brief description of the goods or services being supplied.

The trader has to explicitly mention that the total amount charged to the customer in inclusive of VAT.