Guide · Kenya
Proforma invoice in Kenya: KRA PIN, VAT at 16% and eTIMS
In Kenya the proforma is how suppliers answer tenders, local purchase orders and import enquiries. Since every tax invoice now has to go through KRA’s eTIMS, it matters to know what the proforma is, and what it is not.
Updated 17 October 2026 · 3 min read
In short
In Kenya a proforma invoice is a quotation in invoice form; it is not a tax invoice. Show your KRA PIN, prices in shillings with VAT at 16% if you are registered for VAT, and issue the actual tax invoice through eTIMS once the sale happens.
From the guide to the document
Your proforma with these details, ready as a PDF.
Proforma invoice or eTIMS tax invoice?
KRA requires all persons carrying on business to onboard eTIMS and issue electronic tax invoices, VAT-registered or not. A buyer can only deduct an expense, or claim input VAT, with an eTIMS invoice.
The proforma comes before that. It fixes the price and the terms so the buyer can approve, order or pay a deposit. It does not go through eTIMS and cannot be used by the buyer for tax purposes. When the supply happens, you issue the tax invoice through eTIMS.
Write it on the proforma: “This proforma invoice is not a tax invoice. The tax invoice will be issued through eTIMS.”
What a Kenyan proforma shows
| Field | What to write |
|---|---|
| Title, number, date | “Proforma invoice”, its own number series, the date and a validity date |
| Seller | Business name, KRA PIN, registration number, physical address, phone, email |
| Buyer | Name, address, KRA PIN if a business, and the tender or LPO reference if there is one |
| Lines | Description, quantity, unit price in shillings |
| VAT | 16% if you are VAT-registered and the item is taxable; 0% for zero-rated supplies such as exports |
| Totals | Subtotal, VAT, total |
| Terms | Payment (bank, M-Pesa paybill or till number), delivery, validity, stamp and signature |
VAT: 16%, and who charges it
The general VAT rate is 16%. A business must register for VAT when its taxable supplies reach KES 5 million in a year, and can register voluntarily below that. If you are not VAT-registered, do not add VAT to your proforma.
Exports of goods are zero-rated: an export proforma shows VAT at 0%, as in the example below, usually in US dollars.
Importing into Kenya: where the proforma fits
KRA lists the documents to prepare with your clearing agent: the Import Declaration Form (IDF), the customs entry, a Certificate of Conformity from the PVoC agent for regulated products, an import standards mark where applicable, and valid commercial and proforma invoices from the exporter. The agent then declares the goods on KRA’s SIMBA system.
The IDF fee is 2% of the customs value, according to KRA’s customs FAQ (registered manufacturers may pay less). Since duty is assessed on that value, the supplier’s proforma should give precise descriptions, quantities, unit prices and the delivery terms, for example “CIF Mombasa (Incoterms® 2020)”.
Tenders, LPOs and county suppliers
Public bodies and large companies usually raise a Local Purchase Order (LPO) on the basis of a supplier’s proforma, then pay against the eTIMS tax invoice. Quote the tender or LPO reference on the proforma and keep the same lines on the tax invoice: any difference delays payment.
Making it with InvoiceProforma
- Choose KES: amounts are calculated with 2 decimals; switch to USD for export offers.
- Add your KRA PIN and registration number to your company profile; they print on every PDF.
- Set the document’s tax rate to 16%, or 0% for an export, and say why in the note.
- Write your bank and M-Pesa payment details in your footer once.
- Send the PDF by WhatsApp or email.
InvoiceProforma is not connected to eTIMS: issue the tax invoice for the sale in eTIMS. Use InvoiceProforma for proformas, quotations, purchase orders, delivery notes and receipts.
Example
An export proforma from Kericho, in US dollars
Kericho Highlands Tea Ltd
Moi Highway, Kericho, Kenya
KRA PIN P051234567X · Exporter, fictitious
PROFORMA INVOICE
No. PI-2026-118
15 Oct 2026
Buyer
Al Noor Foodstuff Trading LLC
Al Ras, Deira, Dubai, United Arab Emirates
TRN 100123456700003 (fictitious)
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Black tea BP1, CTC grade, 60 kg paper sacks (HS 0902.40)120 sacks × 186.00 | 120 sacks | 186.00 | 22,320.00 |
| Black tea PF1, CTC grade, 60 kg paper sacks (HS 0902.40)80 sacks × 172.00 | 80 sacks | 172.00 | 13,760.00 |
| Inland haulage and loading, Kericho to Mombasa port1 lot × 650.00 | 1 lot | 650.00 | 650.00 |
Valid until 14 Nov 2026. FOB Mombasa (Incoterms® 2020). Origin: Kenya. 30% advance by bank transfer, balance against copy of bill of lading.Stamp and signature
- KRA PIN. P051234567X identifies the exporter (fictitious).
- VAT 0%, zero-rated export. Stated, not left blank.
- FOB Mombasa (Incoterms® 2020), origin Kenya, HS 0902.40. What the buyer in Dubai needs to clear and price the goods.
Fictitious companies and identifiers.
Free template
Proforma invoice template for Kenya
KRA PIN, buyer PIN, amounts in shillings, VAT at 16%, bank or M-Pesa payment, tender or LPO reference. A4, free, no sign-up.
Questions
Proforma Invoice in Kenya: your questions
Is a proforma invoice a tax invoice in Kenya?
No. Only an invoice issued through eTIMS is a tax invoice. The proforma is an offer that comes before it.
Do I need eTIMS to issue a proforma invoice?
No. eTIMS is for tax invoices. You issue the proforma however you like, then the tax invoice through eTIMS when you make the sale.
Should I add VAT to my proforma?
Only if you are registered for VAT and the item is taxable: then show 16%. Below the KES 5 million threshold and without voluntary registration, no VAT.
Which documents do I need to import into Kenya?
KRA lists the IDF, the customs entry, a Certificate of Conformity for regulated products, an import standards mark where applicable, and the exporter’s commercial and proforma invoices.
Can I put M-Pesa details on a proforma?
Yes. Paybill or till number and account reference are common payment details on Kenyan proformas.
Sources and updates
Checked on 17 October 2026. Tax and customs rules change: for your own case, confirm with the authority concerned, your bank or a tax adviser.
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Six documents, one app
From the quote to the receipt
One customer file, one product list and your own layout serve all six documents. An accepted quote or proforma becomes an invoice without retyping.
1. The price
Quote
QUO-2026-0012
Your price for the job, with a validity date and space for the buyer to accept it.
2. The firm offer
Proforma invoice
PI-2026-042
What your buyer’s bank, their forwarder or their purchasing team asks for before the order.
3. The order
Purchase order
PO-2026-0007
What is ordered, how many and for which delivery date, signed by the buyer.
4. The delivery
Delivery note
DN-2026-0007
It travels with the goods; the consignee signs it and writes down any reservation.
5. The sale
Invoice
INV-2026-0031
The accepted proforma or quote becomes the invoice, with the same lines and currency.
6. The payment
Payment receipt
REC-2026-0019
Proof of a payment, linked to its invoice, with the method and the balance still due.
Your next proforma invoice, already in your colours
Three free documents, no card required. Your tax IDs, bank details and payment terms are typed once, then printed on every PDF.