Inventory
The goods a business holds for sale, and the record of what it holds.
Also called
You will also see this written as stock and mzigo. 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
Inventory is the goods you hold and the record of what you hold. Those are two different things and the gap between them is the whole subject. A business that counts occasionally and has no recorded expectation to compare the count against is not controlling stock; it is observing it.
What it sits alongside
In Kenyan business records inventory sits alongside Stock take, Shrinkage and POS system. The pages for each explain how they connect.
Related terms
Common questions
What does Inventory mean in Kenya?
The goods a business holds for sale, and the record of what it holds.
Is Inventory the same as stock?
In everyday use Kenyan businesses treat these as the same thing. The goods a business holds for sale, and the record of what it holds.
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
- officialKenya Revenue Authority — Kenya Revenue Authority, checked 2026-09-18