Receipt Template (Kenya)
OFFICIAL RECEIPT
Tax Procedures Act No. 29 of 2015 | Value Added Tax Act No. 35 of 2013
Receipt No.: [Receipt Number]
Date: [Receipt Date]
ISSUED BY:
[Issuer Name]
[Issuer Address]
KRA PIN: [Issuer KRA PIN]
VAT Registration No.: [VAT Number]
eTIMS / ETR Reference: [eTIMS Ref]
RECEIVED FROM:
Name: [Payer Name]
Address: [Payer Address]
KRA PIN: [Payer KRA PIN]
PAYMENT DETAILS:
Description: [Payment Description]
Taxable value (excl. VAT): KES [Taxable Value]
VAT at 16%: KES [VAT Amount]
TOTAL AMOUNT RECEIVED: [Amount Paid]
Payment method: [Payment Method]
Transaction reference: [Transaction Reference]
ACCOUNT STATEMENT (INSTALMENT PAYMENTS):
Total amount originally owed: [Total Amount Due]
Amount paid on previous receipts: [Previously Paid]
Amount received on this receipt: [Amount Paid]
Balance outstanding: [Balance Outstanding]
This receipt is issued under the Tax Procedures Act No. 29 of 2015. For VAT-registered issuers, this document constitutes a tax invoice under the Value Added Tax Act No. 35 of 2013 and the Value Added Tax Regulations 2017. Verify this receipt on the KRA eTIMS portal using the eTIMS reference number above.
Authorised Signature: ____________________________
Name and Designation: ____________________________
Official Stamp:
Authorised Issuer
________________
Signature
What Is a Receipt Template (Kenya)?
A Receipt Template in Kenya documents a transaction and the sum due, serving as proof of the charge or payment made.
The Tax Procedures Act No. 29 of 2015 establishes the legal framework for tax compliance obligations in Kenya, including the obligation of taxpayers to maintain adequate books of account and records to support their tax returns. Section 23 of the Tax Procedures Act No. 29 of 2015 requires every person carrying on a business in Kenya to keep records that enable the KRA to verify the person's tax liability. A properly issued and retained receipt is a fundamental component of these records.
Under the Value Added Tax Act No. 35 of 2013, registered VAT taxpayers in Kenya must issue a tax invoice for every taxable supply of goods or services. A tax invoice functions as both a receipt and a VAT document, enabling the recipient — if also VAT-registered — to claim input tax credit. The VAT Act No. 35 of 2013 and the Value Added Tax Regulations 2017 specify the mandatory particulars that a tax invoice must contain, including the supplier's VAT registration number, the buyer's name and address, a description of the taxable supply, the taxable value, and the VAT amount charged at the standard rate of 16%.
The Electronic Tax Registers (ETR) programme administered by the KRA under the Value Added Tax (Electronic Tax Invoice) Regulations 2020 requires VAT-registered traders in Kenya to issue electronic tax invoices through ETR-compliant devices. ETR devices generate a unique QR code and a KRA transaction reference on each receipt, enabling customers and KRA auditors to verify the authenticity of the receipt through the KRA eTIMS (Electronic Tax Invoice Management System) portal. Businesses supplying taxable goods or services that have not migrated to eTIMS by the prescribed deadline may face compliance enforcement action under the Tax Procedures Act No. 29 of 2015.
A Kenya Receipt Template applies across a wide range of transactions: sale of goods (retail and wholesale), professional service fees, rental payments (residential and commercial), loan repayment instalments, deposit payments for land or property sales, chama (informal investment group) contributions, and school fee payments. The specific information required on the receipt varies depending on the nature of the transaction and the tax status of the issuer.
The Stamp Duty Act Cap. 480 historically required receipts above a certain threshold to be stamped, but stamp duty on receipts is now nominal under the First Schedule to the Act. However, receipts that form part of an agreement for the sale of land or property may attract stamp duty on the underlying transaction under the Stamp Duty Act Cap. 480, and the receipt should reference the relevant sale agreement to enable accurate stamp duty assessment by the KRA.
For mobile money transactions via M-Pesa — the dominant payment platform in Kenya operated by Safaricom PLC under the National Payment System Act No. 39 of 2011 — the M-Pesa transaction confirmation message serves as the electronic receipt between sender and recipient. However, a formal written receipt should still be issued for business transactions to satisfy the KRA record-keeping requirements under the Tax Procedures Act No. 29 of 2015.
When Do You Need a Receipt Template (Kenya)?
A Receipt Template in Kenya is needed whenever a person or business receives payment and must provide written acknowledgment of that payment for accounting, legal, or tax compliance purposes.
A Receipt Template is required when a landlord in Kenya receives rent from a residential or commercial tenant. The Landlord and Tenant (Shops, Hotels and Catering Establishments) Act Cap. 301 and the Rent Restriction Act Cap. 296 both contemplate the keeping of rent payment records. A rent receipt protects the tenant as proof of payment and protects the landlord as a record for income declaration purposes under the Income Tax Act Cap. 470.
A Receipt Template is needed when a sole trader, jua kali artisan, or informal business operator receives payment for goods or services and must maintain records to support their presumptive tax return or turnover tax return filed with the KRA under the Turnover Tax Regulations 2020. Even businesses below the VAT registration threshold must maintain records of income received, and a receipt is the most straightforward record.
A Receipt Template is required when a school, college, or training institution receives school fees from a student or parent. The Kenya Education Management Institute (KEMI) and education sector governance guidelines require schools to issue written receipts for all fee payments. A receipt protects parents in disputes about fee payment and supports the institution's financial audit under the Education Act Cap. 211.
A Receipt Template is needed when a chama (informal investment group) or savings group receives contributions from members. A written receipt confirms the amount contributed by each member and forms part of the chama's financial records, reducing disputes over member balances at year-end or during wind-up.
A Receipt Template is required when a business or individual receives a deposit payment for the sale of land, property, or a motor vehicle, pending completion of the sale transaction. The receipt acknowledges the deposit and specifies the conditions under which it is refundable or forfeitable, supporting the deposit provisions in the sale agreement.
Parties in Kenya should prepare a Receipt Template (Kenya) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under the Central Bank of Kenya Act (Cap. 491), the Central Bank of Kenya (CBK) regulates banking. The Capital Markets Authority (CMA) regulates securities under the Capital Markets Act (Cap. 485A). Section 84 of the Bills of Exchange Act (Cap. 27) governs promissory notes. The Kenya Revenue Authority (KRA) administers tax obligations. The Microfinance Act No. 19 of 2006 regulates microfinance institutions. The Hire Purchase Act (Cap. 507) governs credit sale agreements. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.
What to Include in Your Receipt Template (Kenya)
A Kenya Receipt Template compliant with the Tax Procedures Act No. 29 of 2015 and, where applicable, the Value Added Tax Act No. 35 of 2013 must contain the following essential elements.
Issuer Details: Full name or business name of the person or entity issuing the receipt; physical address and postal address; KRA Personal Identification Number (PIN) — mandatory for all taxpayers under Section 12 of the Tax Procedures Act No. 29 of 2015; and, where the issuer is VAT-registered, the VAT registration number. The KRA PIN and VAT number enable the recipient to verify the transaction through the KRA eTIMS portal.
Receipt Number and Date: A unique, sequential receipt number for internal reference and audit trail purposes; and the date on which payment was received. Sequential receipt numbering is a standard requirement under the KRA Tax Audit guidelines and is especially important for VAT-registered taxpayers using the Electronic Tax Invoice Management System (eTIMS).
Payer Details: Full name of the person or entity making the payment; their address and, where applicable, their KRA PIN. For business-to-business transactions, the payer's details enable the recipient to issue a proper tax invoice if the supply is subject to VAT.
Description of Payment: A clear description of what the payment is for — sale of specified goods, professional service fee for a described service, rent for specified premises for a stated period, loan repayment instalment number, deposit on account of a named transaction, or chama contribution for a stated month. Vague descriptions such as "payment received" are insufficient for KRA compliance purposes.
Amount and Currency: The total amount received, stated in Kenya Shillings (KES); the method of payment (cash, M-Pesa with the transaction reference number from the Safaricom confirmation SMS, bank transfer with the bank reference number, or cheque with the cheque number and bank); and, for VAT transactions, the breakdown showing the taxable value and the VAT component at 16% under the Value Added Tax Act No. 35 of 2013.
Outstanding Balance: Where the receipt is one of a series of instalments — for example, on a hire-purchase agreement under the Hire Purchase Act Cap. 507 or on a school fee payment plan — the receipt should show the total amount owed, the amount received, and the balance outstanding after this payment.
Signature and Stamp: The signature of the authorised person issuing the receipt; and the official stamp or seal of the business where one exists. An unstamped, unsigned receipt may be challenged as unofficial or not issued by the registered business.
Electronic Compliance: Where the issuer is a VAT-registered trader subject to the ETR/eTIMS requirements under the Value Added Tax (Electronic Tax Invoice) Regulations 2020, the receipt must include the QR code and KRA transaction reference generated by the compliant ETR device.
The forms-legal.com Kenya Receipt Template provides a compliant layout covering all KRA-required fields under the Tax Procedures Act No. 29 of 2015, suitable for both VAT-registered and non-VAT-registered issuers.
Additional compliance elements for a Receipt Template (Kenya) used in Kenya include: Under the Central Bank of Kenya Act (Cap. 491), the Central Bank of Kenya (CBK) regulates banking. The Capital Markets Authority (CMA) regulates securities under the Capital Markets Act (Cap. 485A). Section 84 of the Bills of Exchange Act (Cap. 27) governs promissory notes. The Kenya Revenue Authority (KRA) administers tax obligations. The Microfinance Act No. 19 of 2006 regulates microfinance institutions. The Hire Purchase Act (Cap. 507) governs credit sale agreements. Forms-legal.com provides this template as a starting point for Kenya-compliant documentation.
Cite this page
Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Receipt Template (Kenya) (Kenya) [Legal document template]. Forms Legal. https://forms-legal.com/kenya/financial/receipts/receipt-template-kenya
"Receipt Template (Kenya) (Kenya)." Forms Legal, 2026, https://forms-legal.com/kenya/financial/receipts/receipt-template-kenya.
@misc{formslegal-receipt-template-kenya,
author = {{Forms Legal}},
title = {Receipt Template (Kenya) (Kenya)},
year = {2026},
howpublished = {\url{https://forms-legal.com/kenya/financial/receipts/receipt-template-kenya}},
note = {Free legal document template}
}
Frequently Asked Questions
Not for every single transaction, but the Tax Procedures Act No. 29 of 2015 requires every person carrying on a business in Kenya to maintain adequate records of income received, and issuing receipts is the most straightforward way to comply. For VAT-registered businesses, the Value Added Tax Act No. 35 of 2013 requires a tax invoice — which serves as a receipt — to be issued for every taxable supply. The KRA's Electronic Tax Invoice Management System (eTIMS) programme requires VAT-registered traders to issue electronic fiscal receipts through approved ETR devices. Businesses that fail to issue receipts risk adverse assessments by the KRA during tax audits and may face penalties under Section 83 of the Tax Procedures Act No. 29 of 2015 for failure to maintain adequate records. From a civil law perspective, a recipient of goods or services who cannot produce a receipt may struggle to prove payment if a dispute arises before a Magistrates Court under the Civil Procedure Act Cap. 21.
The Kenya Revenue Authority (KRA) introduced the Electronic Tax Invoice Management System (eTIMS) under the Value Added Tax (Electronic Tax Invoice) Regulations 2020, requiring VAT-registered businesses in Kenya to issue electronic tax invoices generated through KRA-approved Electronic Tax Register (ETR) devices. Each eTIMS receipt contains a unique QR code and a KRA-generated transaction reference number that can be verified on the KRA portal or eTIMS mobile application. The objective is to reduce VAT fraud, widen the tax base, and improve real-time revenue monitoring. VAT-registered traders who fail to migrate to eTIMS by the KRA's prescribed deadlines face compliance enforcement under the Tax Procedures Act No. 29 of 2015, including fines and the potential withdrawal of VAT compliance certificates. Customers are encouraged to verify receipts on the KRA portal using the QR code to confirm that receipts are genuine and that the supplier has correctly remitted VAT to the KRA.
An M-Pesa transaction confirmation message from Safaricom's payment platform provides basic payment evidence — the amount sent, the recipient's name, the recipient's till or paybill number, and the transaction code — and is widely accepted in Kenya as informal proof of payment for low-value consumer transactions. However, an M-Pesa confirmation message does not satisfy all the requirements of a formal business receipt under the Tax Procedures Act No. 29 of 2015. It does not show the description of goods or services purchased, the issuer's KRA PIN, or the VAT breakdown required for tax invoice purposes. For formal accounting and tax records, a business must issue a proper receipt or tax invoice that incorporates the M-Pesa transaction reference number as the payment confirmation. In legal proceedings before a Magistrates Court or the High Court, an M-Pesa message will be accepted as electronic evidence under the Evidence Act Cap. 80 as amended by the Kenya Information and Communications Act No. 2 of 1998, but a formal receipt provides stronger documentary proof of the transaction.
Under Section 23 of the Tax Procedures Act No. 29 of 2015, a person carrying on a business in Kenya must retain books of account and records — including receipts — for a period of five years from the end of the tax year to which they relate. This five-year retention period enables the Kenya Revenue Authority (KRA) to conduct retrospective tax audits and raise assessments within the limitation period prescribed under Section 31 of the Tax Procedures Act No. 29 of 2015. For receipts related to capital expenditure — such as the purchase of land, machinery, or buildings on which capital allowances are claimed under the Income Tax Act Cap. 470 — the retention period should extend for as long as the asset is held, because the KRA may require proof of the original cost in computing the gain on disposal. Receipts related to land transactions may also need to be retained for longer to satisfy the Land Registration Act No. 3 of 2012 and potential stamp duty audit requirements under the Stamp Duty Act Cap. 480.
A receipt is a general acknowledgment of payment received, while a tax invoice is a VAT-specific document required under the Value Added Tax Act No. 35 of 2013 for every taxable supply made by a VAT-registered person. A tax invoice must include the supplier's VAT registration number, the recipient's name and address, a description of the taxable supply, the taxable value exclusive of VAT, the VAT rate (16% standard rate), and the VAT amount separately stated. A receipt may or may not include VAT details depending on whether the issuer is VAT-registered. In practice, for VAT-registered businesses in Kenya, the tax invoice and the receipt are typically combined into a single document — the tax invoice doubles as the receipt confirming payment. For non-VAT-registered businesses and individuals, a simple receipt confirming the amount received, the purpose of payment, and the payer's and payee's details is sufficient for both legal and KRA record-keeping purposes under the Tax Procedures Act No. 29 of 2015.
Stamp duty on ordinary receipts in Kenya is nominal under the First Schedule to the Stamp Duty Act Cap. 480, administered by the Kenya Revenue Authority (KRA). The stamp duty rate for a receipt acknowledging payment of money is currently KES 20 where the amount acknowledged does not exceed KES 200, and a graduated rate for higher amounts. In practice, stamp duty on receipts is rarely enforced for routine commercial transactions in Kenya. However, a receipt that forms part of a conveyancing transaction — for example, a receipt for a deposit paid on the purchase of land — may be required to be stamped as part of the stamp duty assessment on the sale agreement under the Stamp Duty Act Cap. 480. An unstamped receipt is technically inadmissible as evidence in civil proceedings under Section 19 of the Stamp Duty Act until the unpaid duty and penalty are paid to the KRA, though courts have discretion to allow an unstamped document to be admitted upon payment of the duty during proceedings.
Yes. The method of payment should be recorded on the receipt because it provides a verifiable audit trail for both the issuer's tax records and the recipient's accounting records under the Tax Procedures Act No. 29 of 2015. For cash payments, the receipt confirms that physical currency changed hands and provides the only documentary record of the transaction, since cash payments have no electronic trail. For M-Pesa payments, recording the Safaricom transaction reference number on the receipt links the receipt to the verifiable M-Pesa transaction record, which can be confirmed through Safaricom's records or the recipient's M-Pesa statement. For bank transfer payments, the bank reference number or RTGS/EFT transaction code should be recorded. The KRA's tax audit guidelines require businesses to reconcile sales records with bank statements and mobile money records, and a receipt that states the payment method and transaction reference number enables this reconciliation and reduces the risk of adverse audit findings.
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
Found an error? Let us knowRelated Documents
You may also find these documents useful:
Acknowledgment of Receipt (Kenya)
A Kenya Acknowledgment of Receipt confirming that money, goods, documents, or property has been received, creating a binding evidentiary record under the Law of Contract Act Cap. 23 and the Evidence Act Cap. 80.
Loan Agreement (Kenya)
A Kenya Loan Agreement recording the terms of a personal or commercial loan, compliant with the Law of Contract Act Cap. 23 and the Central Bank of Kenya Act Cap. 491.