Can a shop refuse to give you a receipt?
Value Added Tax Act; Tax Procedures Act; Kenya Revenue Authority · sources read 5 Oct 2026
No. A VAT-registered seller must give you a tax invoice at the time of the sale, and KRA requires every business to issue electronic tax invoices through eTIMS. KRA can penalise a business that fails to issue one.
- Where
- Ask the seller at the till; report refusals to KRA on iWhistle
Steps
- Ask for the tax invoice when you pay. A VAT-registered seller must give it at the time of the sale.
- Check the invoice is genuine: scan its QR code or enter the invoice number in the invoice number checker on iTax.
- If a business refuses, you can report it to KRA on the iWhistle portal at iwhistle.kra.go.ke.
Watch out
- KRA first asks the business in writing to explain. If the reasons are not accepted, the penalty is the higher of 5% of the tax due or KSh 100,000 for a company (KSh 10,000 for an individual).
- If you buy for a business, you need a valid eTIMS invoice to claim the cost as a business expense or to claim input VAT.
- Buying for a business from a small trader with turnover of KSh 5 million or less? You, the buyer, issue the invoice on their behalf using KRA's buyer-initiated invoicing on eCitizen.
Who this covers
- Anyone buying from a VAT-registered seller
- Customers of any business: all persons in business must issue electronic tax invoices, including those not registered for VAT
Official sources (5)
- Value Added Tax Act (Cap. 476), legislation as at 1 July 2026 kra.go.ke · read 2 Oct 2026
- Learn about eTIMS (FAQ) kra.go.ke · read 2 Oct 2026
- Anonymous Reporting of Tax Offences - iWhistle! kra.go.ke · read 2 Oct 2026
- Tax Procedures Act (Cap. 469B), version of 1 September 2026 new.kenyalaw.org · read 5 Oct 2026
- KRA iWhistle portal iwhistle.kra.go.ke · read 2 Oct 2026