Invoice template for Kenya
Every mandatory field and fiscal rule a compliant invoice must carry in Kenya: numbering, tax IDs, archival and e-filing.
Tax Invoice
Compliant invoice example
Invoice number: INV-2026-001234
Issue date: 2026-10-26
Due date: 2026-11-25
The marked fields are the ones the local tax law requires. Identification data is illustrative only.
Seller
Acme SRL
KRA PIN: P051234567A
Company registration: PVT-ABC123
Address: Example Street 123, City
Customer
Beta Industries Ltd.
KRA PIN: P059876543B
Address: Customer Street 45, City
| Description | Quantity | Unit price | Net |
|---|---|---|---|
| Consulting services (May period) | 1 | KES 1,500.00 | KES 1,500.00 |
| Software implementation and setup | 1 | KES 800.00 | KES 800.00 |
Total netKES 2,300.00
Total VAT (VAT 16%)KES 368.00
Total dueKES 2,668.00
Numbering rulesSequential invoice number + control unit invoice number generated by eTIMS
E-filing & e-invoicingKRA eTIMS (electronic Tax Invoice Management System) mandatory for all businesses, VAT-registered or not: invoices are transmitted to KRA in real time and only eTIMS-validated invoices are deductible for income tax. Monthly VAT returns via iTax.
Archival period5 years (s. 23 Tax Procedures Act 2015)
PenaltiesPenalty of twice the tax due for failing to issue an electronic tax invoice (s. 86 Tax Procedures Act); expenses not supported by an eTIMS invoice are disallowed.
Mandatory invoice fields
Every element the Kenya tax legislation requires on a fiscal invoice.
- Words "Tax Invoice" and unique sequential number
- Date and time of issue
- Supplier name, address and KRA PIN
- Buyer name and KRA PIN
- Description, quantity and unit price of goods/services
- Taxable value, VAT rate (16 %, 8 %, 0 %, exempt) and VAT amount
- Total amount payable
- Control unit invoice number, control unit serial number and QR code (eTIMS)