Value Added Tax (VAT) Overview
VAT · Guide · 7 pages· PDF
Official KRA guide explaining what VAT is, who must register (KES 5M threshold), input tax deductions, and tax invoices.
Sourced from kra.go.ke
Official KRA VAT Guides & iTax Manuals
KRA no longer uses paper forms. Everything is done on the iTax portal. Download the official guides below to understand the process, or let our experts handle the portal for you.
VAT
VAT Guides & Manuals
Registration, monthly returns, and refunds — explained by KRA.
VAT E-Brochure
VAT · Guide · 5 pages· PDF
Plain-language brochure covering VAT rates (16% / 0%), how output and input tax work, and who pays VAT in Kenya.
Filing the Auto-Populated VAT Return (Step-by-Step)
VAT · Manual · 13 pages· PDF
Step-by-step KRA manual for filing the monthly VAT return (VAT 3) in iTax, including CSV import for Sections B, D1 and E.
VAT Refunds Guide
VAT · Guide · 1 page· PDF
How to claim a VAT refund on iTax under Section 17(5) of the VAT Act 2013, including zero-rated supplies and bad-debt refunds.
eTIMS
eTIMS Guides & Manuals
Onboarding, invoicing, and device guides for every eTIMS solution.
eTIMS Onboarding Guidelines
eTIMS · Guide · 4 pages· PDF
Eligibility criteria for every eTIMS solution (Lite, Client, Online Portal, VSCU/OSCU) so you pick the right one for your business.
eTIMS Application Procedure
eTIMS · Manual · 8 pages· PDF
Walks through signing up on the eTIMS portal at etims.kra.go.ke, submitting the application, and officer approval.
eTIMS Online Portal User Guide
eTIMS · Manual · 11 pages· PDF
How to log in, classify items, and raise invoices through the eTIMS Online Portal (for service-only suppliers).
eTIMS Lite (VAT) User Guide
eTIMS · Manual · 29 pages· PDF
Using eTIMS Lite for non-VAT and small taxpayers — simplified invoicing from a phone or browser.
OSCU / VSCU Sign-Up Guide
eTIMS · Manual · 13 pages· PDF
Step-by-step sign-up for the Online and Virtual Sales Control Units, for businesses integrating an existing invoicing system.
eTIMS PayPoint (Windows) Guide
eTIMS · Manual · 34 pages· PDF
Installing and using eTIMS PayPoint on Windows for goods and services invoicing at the point of sale.
eTIMS PayPoint (Android) Guide
eTIMS · Manual · 30 pages· PDF
Installing and using eTIMS PayPoint on Android — ideal for small and micro taxpayers invoicing on the go.
eTIMS Acknowledgement & Commitment Form
eTIMS · Guide · 2 pages· PDF
Acknowledgement and commitment form for eTIMS Client (Windows/Android) and Software Integration onboarding.
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A note on VAT 1 / VAT 2 / VAT 3 / VAT 4 / VAT 5
KRA no longer publishes VAT 1 (registration), VAT 2 (deregistration), VAT 3 (monthly return), VAT 4 (amendment), or VAT 5 (refund claim) as printable PDF forms. All of these are now completed online through the iTax portal at itax.kra.go.ke. The guides above are the official KRA documents that walk you through each of those steps. Need someone to do it for you? Talk to us.