Short answer: Check the seller, sale identity, itemized amounts, applicable buyer details and the KRA verification result. A field required by an integration is not necessarily a separately printed field on every receipt. A completed PDF is not proof of acceptance unless its returned KRA details match the transaction.
Invoice Fields: Core, Conditional and Channel-Specific
This operational checklist combines KRA's invoice-feature FAQ with its eCitizen workflow. It is not an exhaustive quotation of legislation. Channel layouts and taxpayer obligations differ; the source links below let you check the applicable instructions.
| Field | When to check | Where it comes from / example | Official basis |
|---|---|---|---|
| Seller name and PIN | Core identity | The registered issuing taxpayer, not the software vendor | KRA invoice-feature FAQ |
| Date, time and invoice serial | Core sale record | Issuing solution; keep its local reference with the fiscal reference | KRA invoice-feature FAQ |
| Buyer identity / PIN | Conditional on the buyer and transaction | Confirm the actual buyer before submission; eCitizen documents buyers with or without a PIN | KRA eCitizen guide, customer creation |
| Description, quantity and unit price | Itemized sale | Actual goods/services supplied; the eCitizen guide includes product/service entry | KRA eCitizen guide, item registration |
| Net, tax and gross amounts | Core totals, with applicable tax treatment | For an assumed 16% sale: KES 2,000 net + 320 VAT = 2,320 total | KRA invoice-feature FAQ and VAT guidance |
| CU / register identifiers and QR verification | Accepted fiscal result | Returned by the issuing process; never manually invented | KRA invoice-feature FAQ |
| Branch, item/unit codes, receipt and payment codes | Channel-specific setup or submission data | Use the codes required by your configured issuing solution; do not assume every code is printed separately | Applicable KRA channel or integration manual |
Buyer PIN: Capture the Correct Taxpayer Before Issuing
For a business purchase, ask which legal entity is buying and confirm its PIN before transmission. Do not substitute an employee's PIN, the seller's PIN or a placeholder simply to pass a form.
KRA's eCitizen guide includes a customer-without-PIN route. That does not mean every business can omit buyer details for every purpose. Correct buyer attribution, income-tax expense support and input-VAT eligibility are separate checks; a successful invoice lookup does not settle all three.
Tax Treatment Comes Before the Code
| Code | Interpretation | Check before use |
|---|---|---|
| A | Exempt | Classify the actual supply; not a shortcut for every non-VAT seller |
| B | 16% standard VAT | Seller's VAT status and the supply's legal treatment |
| C | Zero-rated | A zero-rated supply is distinct from an exempt supply |
| D | Not applicable / non-VAT setup | Use the applicable non-VAT configuration; do not label this zero-rated VAT |
| E | Legacy 8% code | KRA says the former petroleum rate ended on 1 July 2023. A retained code is not permission to charge 8% today |
Before Sharing the Final Receipt
- ✓Reconcile quantities, discounts, net amounts, tax and grand total with the agreed sale.
- ✓Confirm the actual buyer and seller identities; record any missing buyer information before submission.
- ✓Wait for a confirmed successful fiscal result. Draft, pending and failed states are not final acceptance.
- ✓Compare the final PDF and KRA lookup using the returned CU reference, seller identity, date and totals.
- ✓Keep the original record and any linked credit note. Never edit the downloaded PDF to change an accepted transaction.
Official sources
Official guidance and legislation used to prepare this guide.
Frequently asked questions
Open a question to read the answer.
Does every eTIMS invoice need a buyer PIN?
Buyer handling depends on the transaction and channel. KRA's eCitizen guide includes buyers with and without a PIN. Capture the correct buyer PIN for business records where applicable; do not assume that omitting it has no tax-record consequences.
Is a branch ID always printed on an invoice?
A branch identifier can be part of channel setup or integration data. Do not assume every receipt must print a separate field named branch ID; check the issuing solution's format and official instructions.
Can I use the E code to charge 8% VAT now?
The code can remain in historical records or integration lists, but KRA says the former 8% petroleum rate was deleted from 1 July 2023. A technical code does not establish a current tax rate.
Is a PDF enough to prove eTIMS acceptance?
No. Compare the returned KRA verification details with the sale. A draft, illustrative sample or manually edited PDF does not establish acceptance.
Updated: 14 Sept 2026. Source-check scope and limitations, where recorded, appear below. This guide is not tax or legal advice. Confirm unusual cases with KRA or a qualified tax professional.
Keep reading
Selected from the same guide librarySource check: . Invoice features, conditional buyer data, channel-specific fields and the historical status of the 8% petroleum VAT rate.
An operational checklist, not an exhaustive statutory list or a determination of a specific taxpayer's obligations.
What changed in this review
- Separated core receipt fields from conditional buyer details and integration configuration.
- Corrected E/8% wording to legacy treatment and separated acceptance from tax-claim eligibility.