Kenya: ERP localization
Region: Middle East & Africa · Key facts · VAT · Partners · Local ERPs
Key facts
| Fact | Value | Status / source |
|---|---|---|
| Currency | Kenyan Shilling (KES) | verified [1] checked 2026-10-17 |
| VAT / GST | VAT – 16% standard, 8% on petroleum products, zero rate | verified (secondary source) [1] checked 2026-10-17 |
| E-invoicing | All persons in business must onboard eTIMS and issue electronic tax invoices; ERP integration via system-to-system (VSCU/OSCU) options | verified [1] [2] checked 2026-10-17 |
| Business registration | Companies must keep a beneficial-ownership register and file it with the Business Registration Service (Companies Act s.93A) | verified [1] checked 2026-10-17 |
| Statutory accounts / chart of accounts | Not yet researched | unverified |
| Fiscal year | Not yet researched | unverified |
| Payroll localization | Odoo lists a payroll localization for this country | verified [1] checked 2026-10-17 |
| Language requirements | Not yet researched | unverified |
| Data protection | Data controllers and processors register with the Office of the Data Protection Commissioner unless exempted on application | verified [1] checked 2026-10-17 |
| Tax authority | https://www.kra.go.ke/ | verified [1] checked 2026-10-17 |
| Business Central localization | Localized by partners (apps on Microsoft Marketplace / AppSource, W1 base) | verified [1] checked 2026-10-17 |
| Odoo fiscal localization | Fiscal localization package listed | verified [1] checked 2026-10-17 |
| NetSuite country help | No country help topic listed by Oracle (may still be covered by region-specific SuiteApps or partners) | verified [1] checked 2026-10-17 |
Facts are summarised from official or vendor sources; "unverified" means no source was confirmed yet. Not tax or legal advice.
VAT / GST facts
| Fact | Value | Verification / source |
|---|---|---|
| VAT name | VAT | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT standard rate | 16% | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT reduced rates | 8% | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT registration threshold | Registration required above KES 5 million taxable turnover in 12 months | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT filing frequency | Not stated in the sources checked | — |
| VAT non-resident / reverse charge | Not stated in the sources checked | — |
Summarised in our own words. official = confirmed on a government or EU Commission page; secondary = taken from a published country VAT guide and not yet confirmed officially. Thresholds and filing rules change; always confirm with the tax authority. Not tax advice.
E-invoicing
| Status | In force Live broad business invoicing requirement with specified buyer-initiated cases |
|---|---|
| Model | eTIMS electronic tax invoices and certified system integration |
| Evidence | Direct KRA current FAQ and integration onboarding guidance · checked 2026-10-17 · [1] [2] |
Scope and timing
KRA's current eTIMS guidance states that persons engaged in business must onboard and issue electronic tax invoices. It also describes buyer-initiated invoicing for supplies from small enterprises with turnover not exceeding KES5 million. Treat this as a distinct workflow rather than declaring every small supplier outside invoice controls. KRA eTIMS FAQ
The requirement extends beyond a simple VAT-registered-company flag. B2B purchases, consumer sales and government procurement still need the applicable issuer and document treatment. Foreign suppliers, imports and other excluded or specialised transactions must be assessed individually; a Kenyan buyer address alone does not mean the overseas seller joins eTIMS.
Invoice lifecycle and data
KRA provides portal/client solutions and system integration. Its onboarding guidance requires certification for self-integrators and third-party integrators, with sandbox development/testing and review before approved operation. KRA integration onboarding
Record the taxpayer identity, selected solution, authorised users, invoice identity and transmission result. Link the customer-facing document and accounting entry to the eTIMS record. For buyer-initiated invoices, retain supplier details, the qualifying scope decision and the required consent/approval evidence for the supported route.
Credits and other corrections should follow the actual system process and retain the original invoice relationship. Do not create duplicate revenue when the same invoice arrives from a retail system and a tax-platform reconciliation feed.
ERP implications
Confirm whether the business needs a KRA-provided application, a certified provider or its own certified OSCU/VSCU connection. Generic API development is not equivalent to production approval.
Test ordinary sales, a qualifying buyer-initiated purchase, failed transmission and a linked credit. Reconcile transaction counts and values to the ledger, and age cases where the invoice is posted internally but the electronic outcome remains unresolved.
Assign procurement ownership of small-supplier evidence, tax ownership of exemptions and integration operations ownership of certification and credentials. Accounts payable should validate invoice evidence without assuming that platform existence proves the goods or services were received.
Sources and evidence limits
Both KRA pages were directly read on 17 October 2026. Future-system procurement material, including CETIS proposals, is not used to assert a replacement clearance mandate. Complete statutory exclusions, every offshore case and exact correction/retention deadlines were not exhaustively verified; they remain explicit scope and production checks.
Limitations: Procurement proposals for future CETIS are not treated as enacted replacement mandates; cross-border exclusions require separate assessment.
ERP cells for Kenya: e-invoicing matrix · status scale explained on E-invoicing. Not tax or legal advice.
Localization partners & apps
No source-checked partner or app recorded yet.
Local ERPs & accounting systems
No local system recorded yet.
Localisation via local partner
| ERP | Flag | Note | Source |
|---|---|---|---|
| Business Central | local partner | No Microsoft localization; Microsoft documents that partners localize Business Central here with apps on Microsoft Marketplace (W1 base). | verified [1] checked 2026-10-16 |
| NetSuite | limited native / partner | Oracle lists no country-specific NetSuite help topics; localisation usually through partner SuiteApps or add-ons (region-specific SuiteApps may still apply). | verified [1] checked 2026-10-16 |
| SAP S/4HANA Cloud | local partner / add-on | No SAP-delivered country version listed; usually localised through a partner add-on. (SAP list of S/4HANA Cloud public edition country versions, v02_2024.) | verified [1] checked 2026-10-16 |
Flags are derived from vendor country lists only (Microsoft Business Central availability table, Odoo fiscal localizations, Oracle NetSuite country help, SAP S/4HANA Cloud country versions). SAP S/4HANA Cloud flags use the SAP country-version list (v02_2024). Sage Intacct, Workday, Unit4 and IFS are not flagged yet.
VAT & tax reporting
No requirement recorded yet for this country – unverified.
All countries: VAT & tax reporting
SAF-T
No requirement recorded yet for this country – unverified.
ERP-by-ERP e-invoicing cells for this country are listed, mostly as not reviewed yet, in the e-invoicing matrix.
Glossary
Terms for Kenya: BRS, Kenya · KRA · NSSF, Kenya · ODPC · OSCU · PIN, Kenya · TIMS, Kenya · VSCU. See the glossary for ERP, tax, e-invoicing and accounting terms (SAF-T, Peppol, CTC, IFRS and more).
Page last updated: · Markdown version