Tax Types
Every item and invoice line carries a tax type code (taxTyCd) that
determines the VAT treatment. These are the KRA eTIMS tax types.
| Code | Name | Rate | Meaning |
|---|---|---|---|
| A | A-Exempt | — | Exempt supplies (no VAT charged). |
| B | B-16.00% | 16% | Standard-rated VAT. |
| C | C-0% | 0% | Zero-rated supplies. |
| D | D-Non-VAT | — | Non-VAT (outside the scope of VAT). |
| E | E-Other Rate | 13% / 8% | Other rate (see notes). |
Tax code E (Other Rate):
- 13% — effective 15 April 2026 to 14 July 2026.
- 8% — effective up to 1 July 2023.
When recording a sale, the line-level taxblAmt (taxable amount) and taxAmt
(tax amount) are reported per tax type (A–E) and totalled on the invoice.
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