Debit note
A document increasing the value of an invoice already issued, referencing that original invoice.
Also called
You will also see this written as debit memo. Kenyan businesses use these interchangeably in conversation even where the underlying things differ, which is worth knowing when someone tells you what you need.
Where you meet this
A debit note is the opposite correction: the original invoice was too low. It is less common than a credit note and more often forgotten, which means the undercharge quietly stays uncorrected and the business absorbs it.
What it sits alongside
In Kenyan business records debit note sits alongside Tax invoice, eTIMS and VAT. The pages for each explain how they connect.
Related terms
Common questions
What does Debit note mean in Kenya?
A document increasing the value of an invoice already issued, referencing that original invoice.
Is Debit note the same as debit memo?
In everyday use Kenyan businesses treat these as the same thing. A document increasing the value of an invoice already issued, referencing that original invoice.
How do I know this information is current?
Tax rules in Kenya change with each Finance Act and with regulations made during the year. Before acting on any figure, deadline or threshold, check the current position on KRA's own website.
Sources
- officialValue Added Tax Act, 2013 (Act No. 35 of 2013) — National Council for Law Reporting (Kenya Law), checked 2026-09-18
- officialKenya Revenue Authority — Kenya Revenue Authority, checked 2026-09-18