Documents You MUST Have for VAT Registration
These are the non-negotiable documents KRA requires on the iTax portal. Gather them before you start your application.
KRA PIN Certificate
You must already have a KRA PIN (individual or business). VAT registration adds a VAT obligation to your existing PIN.
Tips
- ✓Ensure your KRA PIN is active and not deactivated.
- ✓Your PIN certificate must match your current business name exactly.
- ✓If you have changed your business name, update your PIN first on iTax.
National ID / Passport (All Directors or Partners)
KRA requires clear scans of ID documents for every director, partner, or proprietor. No exceptions.
Requirements
- ✓Both sides of the ID must be scanned and merged into one PDF.
- ✓Passports: ensure the bio-data page and signature page are included.
- ✓IDs must be valid — expired IDs will be rejected immediately.
- ✓File size must be under 1MB per upload.
Business Registration Certificate
Certificate of Incorporation (companies) or Business Name Registration (sole proprietors) from e-Citizen / BRS.
Tips
- ✓Download the latest copy from e-Citizen — older PDFs may have expired.
- ✓The business name on the certificate must match your KRA PIN name exactly.
- ✓If your business is a branch of a foreign company, include the foreign registration cert too.
CR12 (Companies Only)
A CR12 is a list of directors and shareholders issued by the Business Registration Service. It must be dated within 90 days of your VAT application.
Tips
- ✓Download your CR12 from e-Citizen (Business Registration Service).
- ✓A CR12 older than 90 days will be rejected — get a fresh copy.
- ✓Ensure all current directors are listed. KRA cross-checks against your registration cert.
- ✓Sole proprietors and partnerships skip this — submit IDs instead.
Partnership Deed (Partnerships Only)
If you run a partnership, KRA requires a copy of the partnership deed listing all partners and their ownership shares.
Tips
- ✓The deed must be signed and dated by all partners.
- ✓Include the partnership registration certificate if available.
- ✓If the deed is not in English, provide a certified translation.
Bank Account Details
KRA needs your business bank account information for VAT refunds if they ever arise. A bank statement or a letter from the bank works.
Requirements
- ✓Provide: Bank name, branch, account number, and account name.
- ✓The account name must match the business name or a director's name.
- ✓A recent bank statement (last 3 months) is preferred as proof.
- ✓Mobile money accounts (M-PESA business till) are not accepted as primary bank details.
Business Details You Need to Provide
Beyond documents, the iTax application form asks for specific business information. Prepare these details before you start.
Physical Business Address
KRA requires a physical location — not a P.O. Box. Provide building name, street, floor, room number, and nearest landmark. Your address must match where you actually operate.
Tips
- ✓Include GPS coordinates if available — some KRA officers verify physically.
- ✓If you work from home, provide your home address and note it is a home office.
- ✓A P.O. Box alone is not accepted as a physical address.
Nature of Business Activities
Describe what your business actually does in detail. “General trade” is not enough. KRA wants specifics: “wholesale distribution of electronics,” “restaurant and catering services,” “IT consultancy and software development.”
Tips
- ✓List each distinct business activity separately.
- ✓Be honest — KRA uses this to determine your VAT category and audit risk.
- ✓If you have multiple activities that fall under different VAT treatments, mention them all.
Estimated Monthly / Annual Turnover
KRA asks for your projected turnover. If you have been in business, use your actual revenue. If you are pre-revenue, provide a realistic estimate based on your business plan.
Tips
- ✓Do not understate your turnover to avoid VAT — KRA cross-checks with bank and M-PESA data.
- ✓If your turnover exceeds KES 5 million, be honest. Voluntary registration below the threshold is fine too.
- ✓Provide figures in KES and specify whether they are inclusive or exclusive of VAT.
List of Products / Services with KRA HS Codes
KRA needs to know what you sell and which HS (Harmonized System) codes apply. HS codes determine the VAT rate (16%, 0%, or exempt).
Tips
- ✓Find HS codes on the KRA website or through the iTax portal.
- ✓Common examples: 8471 (computers), 6204 (clothing), 2105 (food products).
- ✓If you are unsure about HS codes, your VAT agent can help classify them.
Rent / Lease Agreement or Utility Bill
As proof of your physical address, KRA may ask for a rent agreement, a current electricity or water bill, or a business permit showing your registered address.
Tips
- ✓The utility bill must be from the last 3 months.
- ✓The name on the bill should match your business or director's name.
- ✓If you own the premises, provide a title deed or rates bill instead.
Post-Registration Setup Checklist
Getting your VAT PIN is just the beginning. You must complete these steps within 30 days of approval to stay compliant.
eTIMS Onboarding Confirmation
Register for eTIMS (Electronic Tax Invoice Management System) within 30 days of VAT approval. KRA will send you login credentials. Once onboarded, all your invoices must be generated through eTIMS or an integrated system.
VAT Rate Setup on Invoicing System
Configure your invoicing system to apply the correct VAT rates (16% standard, 0% for zero-rated goods, exempt for exempt supplies). If you use eTIMS directly, the rates are preset. If you use a third-party system, ensure it integrates with eTIMS.
Monthly Filing Calendar Setup
VAT returns are due on or before the 20th of every month. Set up reminders in your calendar, accounting software, or with your agent. Late filing costs KES 10,000 per month plus 2% interest on any unpaid VAT.
KRA Paybill 572572 — VAT Payment Guidance
All VAT payments to KRA are made via M-PESA Paybill 572572 (business number) or through bank transfer to KRA's collection account. Your account number on Paybill 572572 is your KRA PIN followed by the payment type code. For VAT, the format is: PIN000V (e.g., P0123456789V). Payments reflect on iTax within minutes.
Don't Forget eTIMS
KRA has been aggressively enforcing eTIMS compliance in 2026. Businesses that issue manual invoices after the 30-day eTIMS window face penalties of up to KES 100,000. Complete your eTIMS onboarding as soon as your VAT PIN is approved — not on the last day.
Common Document Rejection Reasons and Fixes
Nearly 30% of VAT registration applications are rejected on the first submission. Here are the most common reasons KRA gives and exactly how to fix them.
| Rejection Reason | Fix |
|---|---|
| Illegible or blurry document scan | Re-scan at 300 DPI minimum. Ensure even lighting — no shadows or glare. Use a scanner app (Adobe Scan, CamScanner) instead of a phone camera. |
| CR12 is older than 90 days | Download a fresh CR12 from e-Citizen (Business Registration Service). It costs approximately KES 100 and is available immediately. |
| File size exceeds 1MB limit | Compress PDFs using ilovepdf.com or SmallPDF. For JPGs, reduce resolution to 1024×768 before uploading. |
| Business name mismatch between documents | Your KRA PIN name, business registration name, and bank account name must all match. Update any that are inconsistent before applying. |
| Missing director or partner ID | Every director and partner must submit an ID scan. If a director is a foreign national, include their passport and work permit. |
| Physical address is incomplete or a P.O. Box | Provide a full physical address: building name, street, floor, room, and landmark. A P.O. Box alone will be rejected. |
| Bank account name does not match business name | Use a bank account in the business name, or a director's account with a letter from the bank confirming it is used for business transactions. |
| Wrong file format (PNG, DOCX, etc.) | KRA only accepts PDF and JPG. Convert all documents before uploading. Do not upload Word documents, Excel files, or PNG screenshots. |
Don't Have All These Documents?
That is okay. Send us what you have on WhatsApp and we will:
- Review your documents for completeness before you apply
- Tell you exactly what is missing and how to get it
- Handle the entire iTax submission for you
- Follow up with KRA until your VAT PIN is approved
Flat Fee — No Surprises
Let Us Handle It — KES 5,000 Flat Fee
We collect your documents, review them for errors, submit on iTax, and follow up until your VAT PIN is approved. If KRA rejects, we resubmit at no extra cost. Pay via M-PESA Paybill to a registered business number.
Frequently Asked Questions
- How long does KRA take to approve a VAT registration application?
- KRA typically processes VAT registration applications within 1–3 working days after all documents are correctly uploaded to iTax. However, if your documents are rejected or incomplete, the clock resets every time you resubmit. Applications with missing signatures, illegible scans, or expired CR12 certificates are the most common cause of delays.
- Can I apply for VAT registration without a CR12?
- If you are a registered company, the CR12 (dated within 90 days) is mandatory. KRA will reject your application if the CR12 is missing or expired. Sole proprietors and partnerships do not need a CR12 — they submit director/partner IDs instead. If you need a CR12, obtain it from e-Citizen under the Business Registration Service (BRS) portal.
- What file format and size does KRA accept for document uploads?
- KRA iTax accepts PDF and JPG file formats only. Each file must be under 1MB. Large scans or high-resolution photos will cause upload errors. Use a PDF compressor or reduce image resolution before uploading. Documents must be legible — blurry scans and photos with glare are the top reasons for rejection.
- Do I need eTIMS before or after VAT registration?
- eTIMS onboarding happens after your VAT registration is approved. Once KRA issues your VAT PIN, you must register for eTIMS (Electronic Tax Invoice Management System) within 30 days. eTIMS is mandatory for all VAT-registered businesses and is used to generate compliant tax invoices for every sale.
- What happens if my VAT application is rejected?
- If KRA rejects your application, they will indicate the reason in iTax. Common reasons include illegible documents, expired CR12, mismatched business names, or missing director details. You can correct and resubmit immediately. If you are using an agent, they should handle the resubmission at no extra cost. Smart VAT Kenya includes free resubmissions in our KES 5,000 fee.