VAT is due by the 20th of the month following the tax period. File and pay through KRA iTax. Use this summary as supporting data for your VAT return (VAT 3 form).
VAT registration is required for businesses with annual turnover exceeding KES 5,000,000. Below this threshold, VAT collection is voluntary.
Filing workflow
1. Review taxable sales
Confirm exempt or zero-rated sales are not included in output VAT.
2. Attach purchase evidence
Input VAT needs invoice evidence before it is used to reduce payable tax.
3. File and reconcile
Record KRA payment receipt in wallet or Daftari for audit continuity.