Kenya

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 142 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

11 taxes at rates of 0, 16

domestic, exempt, export, foreign_services_received, import

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• KE-VAT3 — 21 boxes, filed month

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 20 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

No Kenyan statute obliges a business to exchange a structured electronic invoice with another business, or to accept one, in the sense Ekwo's vocabulary gives the word — there is no Kenyan Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are all null and `obligation` is `none`. What Kenya has instead is eTIMS, a clearance system: Tax Procedures Act, s. 23A(1) lets the Commissioner establish an electronic system for the issue of tax invoices and the keeping of stock records; s. 23A(2), as amended by the Finance Act, 2023 (Act No. 4 of 2023, s. 52) and the Tax Laws (Amendment) Act, 2024 (Act No. 21 of 2024, s. 3), requires every person carrying on business to issue an electronic tax invoice through that system and to maintain its stock records in it; s. 23A(2A) lists the fields such an invoice carries; s. 23A(3A) excuses the purchaser from a small business or small-scale farmer under KES 5,000,000 of annual turnover from generating one themselves. The Value Added Tax (Electronic Tax Invoice) Regulations, 2020 (Legal Notice No. 189 of 2020) rolled the requirement out to VAT-registered persons from 1 August 2021; the Finance Act, 2023 extended it to every business from 1 September 2023 and, from 1 January 2024, disallows an expense for income tax purposes when it is not backed by an eTIMS invoice. This is a real-time validation of an invoice already issued to a Kenyan buyer or kept on the seller's own stock records — a clearance with the tax administration through an ETR device, the OSCU or VSCU software, or the free eTIMS Lite web and USSD channels — and not a peer-to-peer exchange of a structured document between two businesses in the sense `einvoicing.profile` describes; the gap is recorded in docs/international.md and in this pack's README, and the socle is not patched to fit it.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• KE-ICPAK-SFP — 32 lines
• KE-ICPAK-IS — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

9 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-25

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.2.0 — published 2026-10-23

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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