Register for VAT with KRA and file VAT returns
Kenya Revenue Authority · sources read 30 Sep 2026
If you sell, or expect to sell, KSh 5 million or more of taxable goods or services in a year, you must register for VAT. Add the VAT obligation to your KRA PIN on iTax, then file and pay every month by the 20th.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- How long
- KRA adds VAT to your PIN within 5 working days of getting the required documents
- Deadline
- VAT return and payment are due on or before the 20th of the following month, every month
- Where
- Online on the KRA iTax portal
What you need
- Supporting documents if asked, such as invoices, bank statements or a lease agreement
Steps
- Log in to iTax with your PIN and go to Registration, then Amend PIN Details, and choose the online form.
- Under Obligation Details, add VAT and enter the date it takes effect.
- Upload any documents asked for and submit. You get an acknowledgement number, and VAT becomes active once a KRA officer approves it.
- Sign up on eTIMS, because every VAT-registered business must issue invoices through it.
- Every month, file your VAT return (VAT3) on iTax and pay any VAT due by the 20th of the next month.
Watch out
- Not paying VAT on time costs 5% of the tax due or KSh 10,000, whichever is higher.
- Adding VAT on iTax is not instant. It only becomes active after KRA approves it, so apply early.
- Foreign businesses selling online to Kenya must register for VAT even below KSh 5 million.
Who can apply
- Anyone supplying, or expecting to supply, taxable goods and services worth KSh 5 million or more in a year. Below that, you can apply to register voluntarily.
Official sources (7)
- Value Added Tax (VAT) kra.go.ke · read 30 Sep 2026
- Value Added Tax (VAT) factsheet kra.go.ke · read 30 Sep 2026
- Filing & Paying Taxes (Companies & Partnerships) kra.go.ke · read 30 Sep 2026
- KRA PIN Amendment Process (Non-Individual) kra.go.ke · read 30 Sep 2026
- Offences & Penalties kra.go.ke · read 30 Sep 2026
- KRA Service Charter (April 2026) kra.go.ke · read 30 Sep 2026
- iTax portal itax.kra.go.ke · read 30 Sep 2026