Invoice checklist

What to capture when you issue an invoice, and which items only apply in some situations. The prescribed contents of a tax invoice are set out in the VAT Act and its regulations; this is a working checklist, not a statement of the legal requirement.

What was sold, described in the units the customer is buyingQuantity and unit priceThe date of the supplyYour own business details and PINA serial number that does not repeatThe buyer's name and KRA PINsituationalNeeded when the buyer is a business that will claim the purchase. Capture it at the counter.The tax charged, shown separatelysituationalApplies where the supply is taxable and you are registered.A reference to the original invoicesituationalOn a credit or debit note only. The correction references the original rather than replacing it.Serial or batch numbers for the goodssituationalNot a tax requirement. Electronics and pharmacy businesses need it for warranty and batch traceability, and the invoice is the natural place for it.

For the authoritative list, see KRA and the VAT Act. Related: issuing an eTIMS invoice and credit and debit notes.