Taxes

Tax Types

Every item and invoice line carries a tax type code (taxTyCd) that sets how VAT is treated. KRA eTIMS uses five of them.

Code	Name	Rate	Meaning
A	A-Exempt	None	An exempt supply, so no VAT is charged.
B	B-16.00%	16%	The standard VAT rate.
C	C-0%	0%	A zero-rated supply.
D	D-Non-VAT	None	Sits outside the scope of VAT.
E	E-Other Rate	13% / 8%	Some other rate. See the note below.

Code E carries two rates:

13%, in force from 15 April 2026 to 14 July 2026.

8%, in force up to 1 July 2023.

When you record a sale, each line reports its taxblAmt (taxable amount) and taxAmt (tax amount) under one tax type, A to E, and the invoice totals them per type.

Last modified on October 19, 2026

Item Code Structure Sales Receipt Types

Taxes

Tax Types

Every item and invoice line carries a tax type code (taxTyCd) that sets how VAT is treated. KRA eTIMS uses five of them.

Code	Name	Rate	Meaning
A	A-Exempt	None	An exempt supply, so no VAT is charged.
B	B-16.00%	16%	The standard VAT rate.
C	C-0%	0%	A zero-rated supply.
D	D-Non-VAT	None	Sits outside the scope of VAT.
E	E-Other Rate	13% / 8%	Some other rate. See the note below.

Code E carries two rates:

13%, in force from 15 April 2026 to 14 July 2026.

8%, in force up to 1 July 2023.

When you record a sale, each line reports its taxblAmt (taxable amount) and taxAmt (tax amount) under one tax type, A to E, and the invoice totals them per type.

Last modified on October 19, 2026

Item Code Structure Sales Receipt Types