# KRA Tax Basics for Small Suppliers in Kenya: A Plain-Language Overview

Tax rules change, so this guide covers habits, not rates. Always check current rules with KRA or a tax adviser.

**Quick answer:** Keep a KRA PIN, record every sale and expense, use clean payout accounts and ask KRA or an adviser which regime applies to your business and what invoicing rules you must follow.

## Why records matter

Whatever the regime, you will need to show sales and costs. Statements from Qyvea, your Till or bank and delivery notes are your evidence.

## Your PIN

Keep your KRA PIN safe and know its status. Some buyers ask for it.

## Regimes in general terms

Small businesses may be taxed on turnover and others on profit. Which applies depends on your business. Ask KRA or an adviser.

## E-invoicing

KRA has introduced electronic invoicing requirements for many businesses. Check whether you must use it.

## A monthly tax-habit routine

Save all Qyvea statements and payout records. Keep supplier invoices for stock you buy. Record transport and packing costs. Reconcile bank or M-Pesa records to sales. Put aside money for tax as you earn, not at the deadline.

## Who to ask

KRA publishes guidance on its website and runs support channels. A qualified accountant can tell you which regime suits your size and whether e-invoicing applies to you. A short consultation costs far less than a penalty for filing wrongly.

## Questions to take to an adviser

Which tax regime applies to my turnover and structure? Do I need to use e-invoicing? Which expenses can I claim? How should I treat stock and returns? What records must I keep, and for how long?

## Do not rely on hearsay

Tax rules are often discussed informally and the details are frequently wrong or out of date. Use KRA guidance or a qualified adviser. Keep proof of your questions and the answers you receive.

## A typical scenario

A vendor keeps one folder per month with statements, delivery notes and receipts, which makes filing simple. Illustrative example based on common cases, not a named vendor.

## Common mistakes

No records. Mixed accounts. Guessing rules.

## Quick checklist

Keep PIN safe. File monthly folders. Ask KRA.

## FAQ

**Does Qyvea give tax advice?** No. Ask KRA or a qualified adviser.

**Do I need a PIN to sell?** Check the Vendor Terms and KRA guidance.

**Which statements should I keep?** Qyvea statements, bank or M-Pesa records and delivery notes.

**Where do I find current rates?** On the KRA website or through an adviser.

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