Exports of goods and qualifying services from Kenya are zero-rated for VAT, meaning no output VAT is charged. However, the exporter retains the right to reclaim input VAT — provided the correct documentary evidence is held and the eTIMS record is accurate.
Export invoices are accidentally issued with 16 % VAT, overstating the price for the customer and creating a KRA correction backlog.
Automatic zero-rate applied to export transactions based on customer country, with a clear eTIMS-compatible record.
Export evidence — shipping documents, customs entry, proof of payment — is scattered and unavailable at audit.
Structured document archive linking each export invoice to the relevant customs and shipping evidence.
Correct VAT treatment and audit-ready documentation.
