Tax invoice
The document recording a supply and the tax charged on it, carrying the particulars prescribed in law.
Also called
You will also see this written as invoice, etims invoice and fiscal invoice. 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 tax invoice is not a receipt with more writing on it. It is a distinct document with prescribed contents, issued because the buyer needs it for their own tax position. The commercial consequence follows from that: if your customer is a business that intends to claim the purchase, your ability to issue this document determines whether they can, which makes it a reason they keep buying from you.
What it sits alongside
In Kenyan business records tax invoice sits alongside eTIMS, KRA PIN and Credit note. The pages for each explain how they connect.
Related terms
Common questions
What does Tax invoice mean in Kenya?
The document recording a supply and the tax charged on it, carrying the particulars prescribed in law.
Is Tax invoice the same as invoice?
In everyday use Kenyan businesses treat these as the same thing. The document recording a supply and the tax charged on it, carrying the particulars prescribed in law.
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