Electronic Invoicing in Kenya
Is e-invoicing mandatory in Kenya?
Invoice clearance is mandatory in Kenya.
Who is affected?
The mandate generally applies to all companies carrying on business in Kenya.
Compliance requirements
Businesses must issue invoices using an eTIMS-compatible system that validates invoices with KRA. KRA will return a QR-code and CUIN-code that both must be included on the invoice the supplier delivers to the buyer.
For suppliers with a turnover of 5 million Shillings or less, the buyer must issue the tax invoice on the supplier’s behalf.
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
No upcoming deadlines
Standards & Platforms
Platforms
Kenya uses eTIMS KRA as the national platform.
What formats are required in Kenya?
After clearance, invoices are typically delivered as PDF to the buyer.
Archiving in Kenya
What are the archiving requirements in Kenya?
The storage period of invoices in Kenya is up to five years.
Legal invoice:
- For suppliers: A legal invoice is the cleared invoice with affixed QR-code and CUIN-code.
- For buyers: A legal invoice is the cleared invoice with affixed QR-code and CUIN-code, received from the supplier.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
Ensure compliance: Be prepared to issue and receive e-invoices through the eTIMS platform.
Kenyan e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | |
| B2B | Mandatory |
Supplier requirement: Kenyan suppliers must issue invoices using an eTIMS compatible system that clears them with KRA and then deliver the invoice with QR- and CUIN-codes affixed.
Buyer requirement: Kenyan buyers are recommended to validate the QR-code on received invoices. For certain small suppliers, buyers must initiate the invoice clearance.
Archiving requirement: E-invoices must be stored electronically for up to five years.
