When is the VAT Filing Deadline in Kenya? (The 20th of the Month)
Your VAT return for any given month is due on or before the 20th day of the following month. For example, your January VAT return must be filed by 20 February. This deadline applies whether you owe VAT or not.
Every Single Month
There are 12 filing deadlines per year — one per month. There is no quarterly filing option for standard VAT in Kenya. If you miss even one deadline, KRA imposes a KES 10,000 penalty or 5% of the tax due (whichever is higher) plus 1% interest per month. See our KRA penalty guide for details.
| For Month | File By |
|---|---|
| January | 20 February |
| February | 20 March |
| March | 20 April |
| April | 20 May |
| May | 20 June |
| June | 20 July |
| July | 20 August |
| August | 20 September |
| September | 20 October |
| October | 20 November |
| November | 20 December |
| December | 20 January (next year) |
Explain Like I'm 5: What Happens if I Do Not File a Nil Return?
Imagine your phone bill. Even if you made zero calls this month, Safaricom still expects you to pay your line rental. KRA is the same — filing is the “line rental” of being a VAT-registered business. You report every month, even if you had nothing to report.
A nil returnis just you telling KRA “I'm still here, made nothing this month.” If you skip it, KRA fines you KES 10,000. That is the same penalty as if you made KES 1 million in sales and did not file. KRA does not care how much you owed — they care that you showed up.
If you have missed months of nil returns, do not panic. KRA has a tax amnesty programme (Voluntary Tax Disclosure) that lets you catch up without penalties. See our nil returns and tax amnesty guide for details.
Step-by-Step: How to File a Nil VAT Return on iTax
A nil return means you had zero sales and zero purchases in the month. You are declaring that no VAT is payable and no VAT is recoverable. Filing a nil return takes about 5 minutes.
Go to itax.kra.go.ke and log in
Enter your KRA PIN and password. If you get a 'System Error' on the login page, see the portal crash section below — there is a working workaround.
Navigate to Returns → VAT Returns
On the dashboard, click 'Returns' in the top menu, then select 'VAT Returns' from the dropdown. You will see a list of filing periods that are due or overdue.
Select the filing period
Choose the tax period (month and year) you are filing for. iTax will display a 'VAT Return' form with multiple sections. Most fields will show zero by default.
Enter zeros in all amount fields
Confirm every field reads "0.00". This includes Box 1 (Taxable Sales), Box 2 (Zero-Rated Sales), Box 3 (Exempt Sales), Box 7 (Input VAT), and Box 14 (VAT Payable). If iTax pre-fills any value you disagree with, correct it before submitting.
Check the declaration box and submit
Tick the declaration checkbox confirming the information is correct. Click "Submit". iTax will display a confirmation receipt with a submission ID — save or screenshot it as proof of filing.
Pro tip: File your nil return early in the month — before the 10th. The iTax portal is fastest early in the month and slows down significantly after the 15th as the deadline approaches. Weekend filing is often the smoothest.
How to File a Normal VAT Return (With Sales and Purchases)
If you made sales or had purchases with VAT in a given month, you need to file a normal VAT return. The return calculates what you owe KRA — or what KRA owes you — based on the difference between your output VAT and input VAT.
Log in and open the VAT return form
Follow steps 1–3 from the nil return section above. Select the correct filing period. When the form opens, you will see multiple numbered boxes.
Enter your total sales (Output VAT)
In Box 1, enter your total taxable sales for the month (16% standard-rated). In Box 2, enter zero-rated sales. In Box 3, enter exempt sales. The form will automatically calculate the VAT due on Box 1 sales at 16/116.
Enter your total purchases (Input VAT)
In Box 7, enter the total VAT you paid on purchases from other VAT-registered suppliers. Only include purchases backed by valid eTIMS-compliant tax invoices — KRA rejects input VAT claims without eTIMS invoices.
Review the calculated VAT payable or refundable
iTax subtracts your input VAT (Box 7) from your output VAT (Box 1 calculation). If output exceeds input, Box 14 shows the amount you must pay. If input exceeds output, the system generates a VAT refund claim.
Submit and save your confirmation receipt
Double-check every figure. Submit the return. Screenshot or download the acknowledgement receipt — it is your proof of filing if KRA later claims you did not file.
Common Mistake to Avoid
Many business owners accidentally enter their total invoice amounts (including VAT) instead of the VAT amount only in Box 7. If a supplier charged you KES 11,600 including 16% VAT, the VAT portion is KES 1,600 — that is the figure that goes in Box 7, not KES 11,600. Entering the full amount will overstate your input VAT and trigger a KRA audit.
What to Do When the KRA iTax Portal Crashes or Shows “System Error”
If you have used iTax before, you know the feeling: it is the 19th, your deadline is tomorrow, and the portal returns a white screen, a spinning wheel, or the dreaded "System Error. Contact Support." message. This is frustratingly common — especially between the 15th and 20th of each month when traffic spikes.
Here is what to try, in order, when iTax is not working:
- Switch browsers: iTax works best on Google Chrome. If you are on Safari, Edge, or Firefox, switch to Chrome. Clear your browser cache and cookies before reloading.
- Use incognito or private mode: Open a Chrome Incognito window. This bypasses cached scripts that often cause the system error. It fixes the issue about 60% of the time.
- Try at off-peak hours: iTax is most stable between 10 PM and 6 AM and on weekends. If your deadline allows, file late at night when fewer users are on the portal.
- Use the mobile version: If desktop is crashing, try accessing itax.kra.go.ke from your phone browser. The mobile experience is poor but sometimes loads when desktop does not.
- Call KRA support: Call 0711 099 000 or email support@kra.go.ke. Keep your KRA PIN ready. Note that wait times spike near the deadline — the earlier in the month you call, the faster you get through.
Portal Crash Is Not an Excuse
KRA does not automatically waive late penalties because the portal was down. You can apply for a penalty waiver and cite the system downtime as the reason, but there is no guarantee it will be accepted. The safest strategy: file before the 15th every month, well before the rush.
Skip the Portal Stress
You should not have to fight a broken portal at 11 PM on the 19th. Smart VAT Kenya files your VAT return for you every month — including nil returns and normal returns. We handle the deadline, the iTax navigation, and any KRA queries. You focus on running your business.
- Monthly VAT filing — nil or normal return
- Deadline tracking and reminders
- KRA query response handling
- eTIMS invoice compliance support
How to Pay Your VAT via M-PESA Paybill
Once your VAT return is filed, if the return shows a balance payable, you must pay the amount before the 20th. KRA accepts payment through M-PESA Paybill 572572 — the same paybill used for all KRA taxes.
Follow these steps:
- 1Go to M-PESA menu on your phone. Select Lipa na M-PESA → Paybill.
- 2Enter Business Number: 572572.
- 3In Account Number, enter your KRA PIN followed by the payment type. Example: P051234567XVAT — where P051234567X is your PIN and VAT is the tax type.
- 4Enter the exact amount shown as payable on your VAT return.
- 5Enter your M-PESA PIN and confirm. Save the M-PESA confirmation message — it is your proof of payment.
Payment must clear before the 20th. M-PESA payments are instant, but KRA systems may take up to 24 hours to reflect the payment in your iTax ledger. Pay at least one day before the deadline to avoid a late payment penalty of 5% per month on the unpaid amount.
You can also pay via bank transfer to a KRA revenue collection account at any commercial bank in Kenya. Use the same account number format: YourKRA PIN + VAT. Bank payments can take 1–2 working days to reflect, so plan accordingly.
Frequently Asked Questions
- What is the penalty for filing a nil VAT return late on iTax?
- Filing a nil VAT return after the 20th of the month still attracts a KES 10,000 late filing penalty. Even if you owe no tax, KRA penalises the late submission itself. You can apply for a penalty waiver through the iTax portal by submitting a waiver request explaining the reason for the delay.
- Can I file my VAT return on iTax using my phone?
- Yes, you can access itax.kra.go.ke from a mobile browser, but the portal is not fully optimised for small screens. Many users report issues with dropdown menus and the submit button on phones. Use a desktop or laptop browser — preferably Google Chrome — for a reliable filing experience.
- How do I correct a mistake on a VAT return already submitted on iTax?
- You cannot edit a submitted VAT return on iTax. You must file an amended return for the same period. Go to Returns → VAT Returns → Select the period → Amended Return. Enter the correct figures. KRA will replace your original return with the amended version. Do this before the deadline if possible to avoid penalties on the corrected amount.
- What is the difference between a nil return and a normal return on iTax?
- A nil return means you had zero sales and zero purchases in that month — you declare no VAT payable and no VAT recoverable. A normal return means you had sales, purchases, or both. In a normal return, you enter your total taxable sales (output VAT) and total purchases with VAT (input VAT). The difference is what you pay or claim as a refund.
- How long does KRA take to process a VAT refund after filing?
- KRA aims to process VAT refund applications within 30 to 60 days from the date of filing. In practice, refunds often take longer due to manual verification. Ensure your eTIMS invoices are compliant and your bank details on iTax are up to date — incorrect bank details are the most common reason for refund delays.