Change of Registered Office (Kenya)
NOTICE OF CHANGE OF REGISTERED OFFICE
Companies Act No. 17 of 2015 — Section 104
Date: [Notification Date]
1. COMPANY PARTICULARS
1.1 Company Name: [Company Name]
1.2 BRS Registration Number: [BRS Number]
2. CHANGE OF REGISTERED OFFICE
2.1 The company hereby gives notice, pursuant to Section 104 of the Companies Act No. 17 of 2015, that its registered office address has been changed as follows:
Previous Registered Office: [Old Address]
New Registered Office: [New Address]
2.2 Effective Date of Change: [Effective Date]
2.3 This change was authorised by a Board Resolution passed on [Board Resolution Date].
2.4 The new registered office is a physical address in Kenya at which legal notices, statutory correspondence, and court process may be served on the company.
3. KRA iTAX UPDATE
3.1 KRA iTax address update status: [KRA Update Status]
3.2 Note: The Kenya Revenue Authority (KRA) address on iTax is a separate record from the BRS register and must be updated independently to confirm that tax correspondence is correctly directed.
4. DECLARATION
The undersigned declares that the information in this notice is true and correct and that the change of registered office has been duly authorised by the Board of Directors of [Company Name] in accordance with the Companies Act No. 17 of 2015.
Signed by: [Signatory Name]
Title: [Signatory Title]
On behalf of: [Company Name]
Authorised Signatory (Director or Company Secretary)
________________
Signature
Witness
________________
Signature
What Is a Change of Registered Office (Kenya)?
A Change of Registered Office notification in Kenya is the statutory instrument by which a company incorporated under the Companies Act No. 17 of 2015 formally updates its registered office address on the public register maintained by the Business Registration Service (BRS). The registered office is the official address at which the company receives all legal notices, statutory correspondence, court process, and communications from government bodies including the Kenya Revenue Authority (KRA), the National Environment Management Authority (NEMA), and the Office of the Data Protection Commissioner (ODPC).
Section 103 of the Companies Act No. 17 of 2015 requires every company to have a registered office in Kenya at all times, and Section 104 requires the company to notify the BRS Registrar of any change of registered office within fourteen days of the change taking effect. The registered office must be a physical address in Kenya — a post office box is not sufficient. The notification is submitted through the eCitizen portal operated by the Business Registration Service (BRS), which maintains the official register of all companies, partnerships, and business names in Kenya.
The High Court of Kenya, Commercial Division, has confirmed in multiple rulings that service of legal process at the registered office address held on the BRS register is valid service on the company, even if the company has physically vacated that address without updating the BRS record. Companies that fail to update their registered office address therefore remain at risk of judgment in default being entered against them in proceedings of which they had no actual knowledge. The Employment and Labour Relations Court (ELRC) applies the same principle for service of employment dispute notices.
A Change of Registered Office differs from a change of a company's principal place of business or trading address. A company may operate from multiple commercial premises across Nairobi, Mombasa, Kisumu, and other counties while maintaining a single registered office address for statutory purposes. The registered office is commonly the address of the company secretary's office or the company's legal advisers — a common practice among small and medium enterprises that engage external secretarial firms registered with the Institute of Certified Secretaries of Kenya (ICSK).
The Kenya Revenue Authority (KRA) links a company's registered office address to its iTax account and uses the BRS record for tax compliance enforcement, including VAT registration correspondence, PAYE compliance notices, and transfer pricing audit communications. Companies undergoing corporate restructuring, mergers, or acquisition transactions under the Competition Act No. 12 of 2010 and the Companies Act must confirm that the registered office address is current before filing documents with the BRS, KRA, or the Competition Authority of Kenya (CAK).
The legal framework governing the Change of Registered Office (Kenya) in Kenya draws on several key statutes and regulatory bodies. Under the Companies Act No. 17 of 2015, the Registrar of Companies at the Office of the Attorney General maintains the register of Kenyan companies. Section 3 of the Law of Contract Act (Cap. 23) governs contractual obligations. The Competition Authority of Kenya (CAK) enforces the Competition Act No. 12 of 2010. The Kenya Revenue Authority (KRA) administers corporate tax under the Income Tax Act (Cap. 470). The High Court of Kenya has unlimited original jurisdiction under Article 165 of the Constitution of Kenya 2010. Parties executing a Change of Registered Office (Kenya) in Kenya should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Companies Act No. 17 of 2015 sets the foundational requirements.
When Do You Need a Change of Registered Office (Kenya)?
A Kenya Change of Registered Office notification is required under Section 104 of the Companies Act No. 17 of 2015 within fourteen days of the change taking effect, and arises in several common situations.
A Change of Registered Office is required when a company physically relocates its head office from one county to another — for example, from Nairobi County to Mombasa County or from Kiambu County to Kisumu County. The BRS register must reflect the new physical address so that statutory service, court process, and government correspondence reach the company.
A Change of Registered Office is needed when a company parts ways with its external company secretarial firm and the registered office address was the secretary's office. The outgoing secretary's address must be replaced with the new address — either the company's own premises or the new secretary's office — before the fourteen-day deadline under Section 104 of the Companies Act No. 17 of 2015.
A Change of Registered Office is required when a company's landlord terminates its commercial lease or the company vacates its existing premises. Companies operating in Nairobi's central business district, Westlands, Upper Hill, or industrial areas such as the Export Processing Zones Authority (EPZA) zones frequently change premises as lease terms and business requirements evolve.
A Change of Registered Office is needed when a company is consolidating multiple office locations and adopting a single corporate headquarters address for all statutory correspondence and Kenya Revenue Authority (KRA) compliance. The consolidated address must be notified to the BRS within fourteen days.
A Change of Registered Office is required when a foreign company that has registered a branch in Kenya under Section 979 of the Companies Act No. 17 of 2015 changes the address of its Kenyan place of business. Foreign branches must also update their registered address with KRA on iTax within the applicable filing period.
The Law Society of Kenya (LSK) and the Institute of Certified Secretaries of Kenya (ICSK) recommend filing the Change of Registered Office notification on the same day the physical move takes effect to prevent any gap in the company's statutory address record and to protect against default judgments arising from undelivered court notices.
What to Include in Your Change of Registered Office (Kenya)
A Kenya Change of Registered Office notification under the Companies Act No. 17 of 2015 must contain the following essential elements to be accepted by the Business Registration Service (BRS) and to update the public register validly.
Company Identification: The full registered name of the company and the BRS Registration Number (format: PVT-XXXXXXXX for private limited companies, PBC-XXXXXXXX for public companies) as issued through the eCitizen portal. The name must match the incorporation certificate exactly, including any designation such as 'Limited' or 'PLC'.
Existing Registered Office Address: The previous registered office address as it appears on the current BRS register — including building name, floor, street, area, town, and county. This confirms to the BRS Registrar which record is being updated.
New Registered Office Address: The complete new registered office address in Kenya, including building name or house number, street name, area (e.g. Westlands, Upper Hill, Kilimani), town, and county. The address must be a physical location — a post office box number alone is not acceptable under the Companies Act No. 17 of 2015.
Effective Date of Change: The exact date (DD/MM/YYYY) on which the change of registered office takes effect. The fourteen-day notification deadline under Section 104 of the Companies Act runs from this date.
Board Resolution Reference: The date and resolution number of the Board of Directors resolution approving the change of registered office. The resolution must be passed before or on the effective date of the change.
Authorised Signatory Details: Full name, title (Director or Company Secretary), and NIC or passport number of the person signing the notification. For companies that have appointed a company secretary qualifying under the Institute of Certified Secretaries of Kenya (ICSK) standards, the company secretary typically signs the notification on behalf of the company.
KRA PIN Confirmation: Confirmation that the company's KRA PIN registration will be updated to reflect the new address on the iTax system — a step separate from the BRS notification but equally important for VAT, PAYE, and corporate income tax correspondence under the Income Tax Act (Cap. 470) and the Value Added Tax Act No. 35 of 2013.
Notification to Other Regulators: For regulated companies, the Change of Registered Office form should note any corresponding notifications required to the Capital Markets Authority (CMA), the Insurance Regulatory Authority (IRA), the Central Bank of Kenya (CBK), or the Communications Authority of Kenya (CA). The forms-legal.com Change of Registered Office template guides Kenya companies through each required element, reducing the risk of non-compliance fines under the Companies Act No. 17 of 2015.
Governing Law: This notification is governed by Kenyan law, specifically the Companies Act No. 17 of 2015 and BRS regulations. Disputes relating to a company's registered office are heard before the High Court (Commercial Division) of Kenya sitting in Nairobi.
Additional compliance elements for a Change of Registered Office (Kenya) used in Kenya include: Under the Companies Act No. 17 of 2015, the Registrar of Companies at the Office of the Attorney General maintains the register of Kenyan companies. Section 3 of the Law of Contract Act (Cap. 23) governs contractual obligations. The Competition Authority of Kenya (CAK) enforces the Competition Act No. 12 of 2010. The Kenya Revenue Authority (KRA) administers corporate tax under the Income Tax Act (Cap. 470). The High Court of Kenya has unlimited original jurisdiction under Article 165 of the Constitution of Kenya 2010. Forms-legal.com provides this template as a starting point for Kenya-compliant documentation.
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howpublished = {\url{https://forms-legal.com/kenya/business/corporate/change-of-registered-office-kenya}},
note = {Free legal document template}
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Frequently Asked Questions
To change a company's registered office address in Kenya, a company registered under the Companies Act No. 17 of 2015 must follow a three-step process. First, the Board of Directors must pass a resolution approving the new registered office address and the effective date of the change. Second, the company or its company secretary must log into the eCitizen portal maintained by the Business Registration Service (BRS) and submit the Change of Registered Office notification, providing the company's BRS Registration Number, the old address, the new address, and the effective date. Third, the notification must be filed within fourteen days of the effective date under Section 104 of the Companies Act — failure to file within this window is an offence punishable by a fine. After the BRS updates the register, the company should also update its address with the Kenya Revenue Authority (KRA) on the iTax platform to confirm alignment between the BRS record and the KRA taxpayer record.
No. The Companies Act No. 17 of 2015 requires a company's registered office to be a physical address in Kenya — a post office box number alone does not satisfy the requirement. The registered office must be a location where legal notices and court process can be physically served on the company. In practice, many small and medium enterprises in Kenya use the address of their external company secretarial firm or their advocate's office as the registered office address, which is acceptable provided it is a real physical location. The Business Registration Service (BRS) eCitizen portal will not accept a PO Box as a standalone registered office address when filing a Change of Registered Office notification. Companies may include a PO Box as a supplementary postal address for correspondence, but the physical street address must be provided as the registered office.
Failure to notify the Business Registration Service (BRS) of a change of registered office within fourteen days as required by Section 104 of the Companies Act No. 17 of 2015 is a criminal offence in Kenya. Both the company and every officer of the company who is in default — typically the directors and the company secretary — may be convicted and fined. The Companies Act prescribes fines of up to KES 500,000 for continuing non-compliance with registered office requirements. Beyond the fine, the practical consequence of an outdated registered office on the BRS register is that court process, statutory notices, and demands from the Kenya Revenue Authority (KRA) served at the old address are deemed valid service on the company. This means the company may suffer default judgments, enforcement actions, and KRA tax assessments without receiving actual notice of the proceedings. The Law Society of Kenya (LSK) reports that a significant proportion of default judgment applications against companies in Kenya arise from outdated BRS registered office addresses.
Under the Companies Act No. 17 of 2015, a change of registered office in Kenya requires only a Board of Directors resolution — it does not require a shareholder vote or a special resolution at a General Meeting. The board has authority to change the registered office as part of its general management powers, provided the new address is in Kenya and the change is notified to the Business Registration Service (BRS) within fourteen days. However, if a company's articles of association or shareholders' agreement contain a provision requiring shareholder approval for registered office changes — which is uncommon but possible — that contractual requirement must be followed as a matter of contract law under the Law of Contract Act (Cap. 23). Companies should review their articles before proceeding to confirm that a board resolution alone is sufficient. After the board resolution, the company secretary or authorised director files the Change of Registered Office notification on the eCitizen BRS portal.
No, the registered office and the principal place of business are distinct concepts under the Companies Act No. 17 of 2015. The registered office is the statutory address registered with the Business Registration Service (BRS) for the purpose of receiving legal notices, court process, and official government correspondence — it is a compliance address. The principal place of business is where the company actually conducts its commercial operations, manufactures goods, or provides services. These addresses may be different: for example, a company may have its registered office at a law firm's address in Nairobi's central business district while its principal factory or operational office is located in Thika, Athi River, or Eldoret. A company may also have multiple business locations — including branches across Kenya's 47 counties — while maintaining a single registered office. Both addresses should be kept current: the registered office with the BRS eCitizen portal and the operational address with the Kenya Revenue Authority (KRA) on iTax to confirm tax correspondence is directed correctly.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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