VAT Registration Requirements in Kenya

According to the Kenya Revenue Authority (KRA);

Any person supplying or who expects to supply taxable goods and taxable services with a value of Kshs 5 Million or more in a year is required to register for VAT. Where a person has not attained the Kshs 5 Million threshold, voluntary registration can be granted subject to conditions.

This article provides a complete overview of the KRA-mandated VAT registration requirements 

1. Original CR12 (For companies)

• Confirms legal status, structure, and validates the directors and shareholders.

2. Original/ Copies of Identity Documents (For Directors/ Individuals)

• National ID cards
• Passports
• Alien Identity Cards

3. Work Permits (For non-Kenyans Directors or Individuals)

• It acts as proof of legal work status in Kenya

4. Endorsement Letter (For Non-Kenyan Investors) 

• Kenya Investment Authority (KenInvest) endorsement letter (for investments ≥ USD 100,000).
• Class G-Investors Permit (for investments < USD 100,000).

5. Tax Compliance Certificates (TCC)

• TCC is required for the company; it should be valid and current for at least 6 months, and all tax obligations should be met.

6. Tax Compliance Certificate (TCC) (If Applicable)

• TCC is needed for the individual, which should be valid and current for at least 6 months, and all tax obligations should be met.

7. Letter of Appointment of Tax Agent/ Representative (If Applicable)

• For resident/ non-resident companies

8. ID and PIN of Tax Agent/ Representative (If Applicable)

• Mandatory for non-resident companies

9. Contract Agreements

• This acts as evidence of existing and ongoing taxable activity

10. eTIMS Registration Proof

• Provide the eTIMS Acknowledgement & Commitment Form (duly signed)

11. County License/ Single/ Unified Business Permit

• To confirm legal operations & physical location

12. Contact Details

• Verified physical address
• Telephone contacts
• Email addresses
• Utility meter numbers/documents
• Office rent agreements

13. For Online Businesses (No Physical Premises)

• Website(s) / URLs
• Digital business platform details

Contact us today for VAT Registration, Tax Consultations, Business Advisory Services & Tax Disputes Resolution.

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