Documents KRA wants before adding VAT to your PIN
The documents KRA lists before it adds a VAT obligation to a Kenyan business's PIN, why directors' tax affairs matter, and how to keep the pack.
By Achekam · · 5 min read · For Running a business businesses in Kenya
Registering for VAT in Kenya is not a matter of ticking a box on iTax. The business already has a PIN; what it is asking for is a VAT obligation to be added to that PIN, and KRA wants to see evidence before it agrees. Applications stall not because the business is ineligible but because a document is missing, out of date, or belongs to a director whose own tax affairs are not in order.
The fix is preparation. Gather the pack before you apply, check every item, and the application has far less reason to come back. This article goes through the documents KRA lists, the extras for foreign directors and non-resident companies, and how to keep the whole set organised.
Why the application has a deadline
For many businesses, VAT registration is not optional. The VAT Act, as published on Kenya Law, requires a person whose taxable supplies are, or are expected to be, five million shillings or more in any twelve-month period to apply to the Commissioner for registration within thirty days of becoming liable. Suppliers of imported digital services must register whatever their turnover.
Thirty days is not long if you start collecting documents only once you realise you have crossed the line. A business approaching the threshold should assemble the pack in advance. Businesses below it that want to register by choice should read registering for VAT below the Kenyan threshold.
The core list
KRA says that before it approves adding a VAT obligation to a PIN, it requires documents including:
- the original CR12, for companies;
- identity documents for the directors;
- a business permit;
- Tax Compliance Certificates for all directors; and
- contract agreements or sample invoices.
Each item answers a question KRA has about the applicant. The CR12 shows who owns and runs the company. The directors' identity documents and compliance certificates show who stands behind it, and whether they are in good standing. The permit shows the business is licensed to trade where it says it does. The contracts or invoices show that real taxable supplies are being made or are about to be. KRA's more about VAT questions and answers give the full list in KRA's own words, and are the place to check before you submit.
Extra items for foreign directors and non-resident companies
KRA's list goes further for some applicants. It asks for work permits for aliens, so a company with a foreign director should have that director's permit ready. A non-resident company needs a letter appointing a tax representative.
These are the items most likely to delay an application, because they depend on people outside the office. Request them first.
Proof of where and how you trade
KRA also lists contact and location details: a physical address, verified phone numbers, an e-mail address, utility meter numbers and office rent agreements. Where it applies, KRA asks for the supplier's website URLs.
Put plainly, KRA wants to know the business exists where it says it does. A virtual office with no lease, a phone number nobody answers, or an e-mail address that bounces will raise questions. Check each detail works before you put it on the application.
Getting the directors' own tax affairs in order first
The item that surprises many owners is the Tax Compliance Certificate for every director. This is about the directors as individuals, not the company. KRA says that to get a Tax Compliance Certificate, a taxpayer must have filed all returns and paid all taxes on or before their due dates, and must have cleared all outstanding tax debt or obtained an approved payment plan.
A worked example in words: a company has three directors. Two are up to date. The third has an unfiled personal return from two years ago. Until that return is filed and any tax paid or put on an approved plan, the third director may not be able to get a certificate, and the company's VAT application waits. Ask every director to check their own iTax status at the very start. The certificate itself is covered in Kenya's tax compliance certificate.
The company's own PIN matters too. KRA says a PIN is required for transactions including registering a business name or company, trade licensing, and opening accounts with financial institutions, so the PIN should already be in place by the time you reach this stage. If it is not, start with getting a KRA PIN for a company or partnership.
Keeping the application pack in Achekam's Document Centre
An application pack is a set of documents from several people, collected over days or weeks. Keeping it in one place stops the familiar search through e-mail attachments on the day of submission.
Document Centre in Achekam is a folder-based store. Create a folder for the VAT application and upload each item as it arrives, or upload a whole folder at once. Tag documents by director or by type, preview them to check they are legible, and search for them later. If a director sends an updated certificate, uploading it as a new version keeps the earlier one, so you can see what was submitted and when.
Pack checklist
- Original CR12.
- Each director's identity document.
- Each director's Tax Compliance Certificate.
- Work permits for any foreign directors.
- Tax representative letter, if the company is non-resident.
- Business permit.
- Contracts or sample invoices.
- Physical address, verified phone numbers, e-mail, utility meter numbers and office rent agreement.
- Website URLs, where they apply.
After approval: your VAT number on your documents
Once KRA adds the VAT obligation, your documents need to change. In Achekam, the business enters its VAT registration number in Settings under Firm Profile. Documents made by Achekam then print it, and are titled Tax Invoice only when a VAT number is set. Enter the number as soon as registration takes effect, so that the first invoices after approval carry it.
Start by sending every director a short note asking for their identity document and a current compliance certificate; those requests take longest to come back.
General guidance only, not advice on your own circumstances. Tax and payroll rules change: check the current position with the authority or your adviser.
