Invoice format in Kenya: Tax invoice rules
A Kenya tax invoice must show 8 things, starting with seller name and kra pin, buyer name and kra pin for business customers and invoice number and date. VAT is charged at 16% or a reduced 8%. The template below is pre-filled in KES with en-KE formatting.
Pre-filled for Kenya: Tax Invoice, KES, VAT 16%. Illustrative amounts, not market prices.
From
Summit Advisory
12 Market Square
Kenya
billing@example.com
KRA PIN: P051234567X
Tax Invoice
Bill to
Copperleaf Group
40 Station Road
Kenya
accounts@example.com
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Design work | 12 hr | Ksh 7,500.00 | Ksh 90,000.00 |
| Website maintenance | 6 hr | Ksh 8,000.00 | Ksh 48,000.00 |
| Project set-up fee | 1 each | Ksh 25,000.00 | Ksh 25,000.00 |
| Training workshop (half day) | 1 each | Ksh 50,000.00 | Ksh 50,000.00 |
- Subtotal
- Ksh 213,000.00
- VAT (16%)
- Ksh 34,080.00
- Balance due
- Ksh 247,080.00
Notes
Illustrative amounts, not market prices.
Payment details
Bank transfer. Please quote the invoice number.
Made with Billwise - invoice-pdf-maker-app.web.app
Preview of the PDF. Everything stays in your browser: nothing is uploaded.
Kenya invoice facts
| Tax on invoices | Value Added Tax |
|---|---|
| Label printed | VAT |
| Standard rate | 16% |
| Reduced rates | 8% |
| Seller tax ID | KRA PIN, format P051234567X |
| Registration threshold | VAT registration is required once taxable supplies reach KES 5 million in 12 months. |
| Document name | Tax invoice |
| Currency and locale | KES, en-KE |
| Keep invoices for | 5 years |
| Facts checked | October 2026 |
What a Kenya tax Invoice must show
8 fields, from the sources listed below.
- Seller name and KRA PIN
- Buyer name and KRA PIN for business customers
- Invoice number and date
- Description and quantity of goods or services
- Taxable value of each line
- VAT rate and VAT amount (16% or 8%)
- Total amount payable, in KES
- eTIMS control details issued by KRA
Sample tax invoice in KES
The tool above uses these lines. Illustrative amounts in KES, not market prices.
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Design work | 12 hr | Ksh 7,500.00 | Ksh 90,000.00 |
| Website maintenance | 6 hr | Ksh 8,000.00 | Ksh 48,000.00 |
| Project set-up fee | 1 each | Ksh 25,000.00 | Ksh 25,000.00 |
| Training workshop (half day) | 1 each | Ksh 50,000.00 | Ksh 50,000.00 |
| Net total | Ksh 213,000.00 | ||
| VAT 16% | Ksh 34,080.00 | ||
| Total due | Ksh 247,080.00 |
Worked VAT example in KES
A net amount of Ksh 100,000.00 at each VAT rate of Kenya: the tax is the net amount times the rate, rounded to the currency's smallest unit.
| Rate | Net | VAT | Gross |
|---|---|---|---|
| Standard 16% | Ksh 100,000.00 | Ksh 16,000.00 | Ksh 116,000.00 |
| Reduced 8% | Ksh 100,000.00 | Ksh 8,000.00 | Ksh 108,000.00 |
Number, date and currency format (en-KE)
How en-KE writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.
| Value | Written in en-KE |
|---|---|
| Amount 1234567.89 | Ksh 1,234,567.89 |
| Same amount with the ISO code | KES 1,234,567.89 |
| Credit of 250 | -Ksh 250.00 |
| Plain number 1234567.89 | 1,234,567.89 |
| Date 31 December 2026 (long) | 31 December 2026 |
| Same date (short) | 31/12/2026 |
| VAT rate 16% | 16% |
Kenya invoicing rules
- Every business must issue invoices through KRA's electronic Tax Invoice Management System (eTIMS), whether or not it is VAT-registered.
- Business expenses that are not supported by a valid eTIMS invoice cannot be deducted for income tax.
- Petroleum products carry an 8% VAT rate, while most other goods and services are taxed at 16%.
- Keep invoices and tax records for five years.
E-invoicing, simplified invoices and record keeping
Keep issued and received invoices for at least 5 years in Kenya.
How to make a tax invoice for Kenya
-
Set currency and format
Choose KES and the en-KE format so amounts read like Ksh 1,234.50.
-
Title and number
Title the document "Tax Invoice" and number it in sequence, for example KE-2026-0011.
-
Your tax ID
Enter your KRA PIN (format P051234567X) in the seller details.
-
Add VAT
Add VAT at 16%, or a reduced rate where the goods or services qualify.
-
Check and download
Check the 8 required fields above, then download the PDF.
Sources
General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.
Official sources
Frequently asked questions
What must a Kenya tax invoice include?
8 items: seller name and kra pin, buyer name and kra pin for business customers, invoice number and date, description and quantity of goods or services, taxable value of each line and vat rate and vat amount, plus 2 more listed above.
What VAT rate goes on an invoice in Kenya?
The standard rate is 16%; reduced rates of 8% apply to qualifying goods and services. On a net Ksh 100,000.00 that is Ksh 16,000.00 of VAT.
How long must invoices be kept in Kenya?
At least 5 years, according to the sources on this page (checked October 2026).
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