Back to Knowledge Base
VAT Input Tax in Kenya: Complete Claim & eTIMS Guide (2026)
Smart VAT Kenya — Updated August 2026
Claiming input VAT correctly protects your business cash flow. Under KRA's 2026 validation rules, every input claim must be backed by an eTIMS invoice carrying your buyer PIN.
Key Input VAT Rules
- Must be claimed within 6 months of the tax period.
- Must be supported by a transmitted eTIMS invoice with your KRA PIN.
- Apportionment applies if you have both taxable and exempt supplies.
Frequently Asked Questions
What is VAT input tax?
Input VAT is the 16% tax you pay on business purchases and expenses, which can be offset against your output VAT collected from sales.