Output VAT — Sales
Reconcile VAT charged on sales per your accounting records against the iTax auto-populated return (sourced from eTIMS invoices).
| Date | Invoice No | Customer PIN | Customer Name | Taxable (KSh) | VAT (KSh) |
|---|
| Date | Invoice No | Customer PIN | Customer Name | Taxable (KSh) | VAT (KSh) |
|---|
Input VAT — Purchases
Reconcile input VAT claimed on purchases per your accounting records against iTax Section F auto-populated data (your suppliers' eTIMS submissions).
| Date | Invoice No | Supplier PIN | Supplier Name | Taxable (KSh) | VAT (KSh) |
|---|
| Date | Invoice No | Supplier PIN | Supplier Name | Taxable (KSh) | VAT (KSh) |
|---|
Reconciliation Statement
A formal bridge between your accounting VAT control account and the iTax auto-populated return — ready for client sign-off and audit file.
| A. Output VAT Reconciliation | |
| Output VAT per accounting records | 0.00 |
| Add: Invoices in books, not in iTax (untransmitted eTIMS) | 0.00 |
| Less: Invoices in iTax, not in books (omitted from ledger) | (0.00) |
| Add/(Less): Net amount differences on matched invoices | 0.00 |
| Output VAT per iTax auto-populated return | 0.00 |
| B. Input VAT Reconciliation | |
| Input VAT per accounting records | 0.00 |
| Less: Invoices in books, not in iTax (claim to be deferred) | (0.00) |
| Add: Invoices in iTax, not in books (to be posted) | 0.00 |
| Add/(Less): Net amount differences on matched invoices | 0.00 |
| Input VAT per iTax auto-populated return | 0.00 |
| C. Net VAT Payable / (Refundable) | |
| Per accounting records (Output VAT − Input VAT) | 0.00 |
| Per iTax auto-populated return | 0.00 |
Reconciliation Guide
How to use this tool and how to interpret the results.
Why this reconciliation matters
Since KRA introduced the auto-populated VAT return drawing from eTIMS data, the figure KRA expects you to declare for output VAT is determined by the invoices your business has transmitted via eTIMS — not by what's in your accounting ledger. Where these diverge, the taxpayer must either accept iTax's figure (and risk underdeclaration or overdeclaration relative to actual sales) or amend the underlying invoices in eTIMS. A monthly reconciliation prevents surprises at year-end and provides audit evidence.
Workflow
- Set up the entity — enter taxpayer name, PIN, and the tax period at the top.
- Load both sides — for Output VAT, populate the "Books" panel from your accounting system and the "iTax" panel from the auto-populated return. Same for Input VAT.
- Run reconciliation — click Run Reconciliation. The engine matches on invoice number first, then on PIN + amount as a fallback.
- Investigate differences — for each unmatched item, add a note in the reason column. Common reasons are listed below.
- Generate the statement — view the formal reconciliation statement and print it for your audit file.
Common reasons for differences
| Status | Likely cause | Resolution |
|---|---|---|
| Only in Books (Output) | Invoice issued but not yet transmitted to eTIMS | Re-transmit from eTIMS device; will appear next pull |
| Only in iTax (Output) | Invoice transmitted but not posted in books | Post the missing invoice; investigate why it was missed |
| Only in iTax (Output) | Duplicate transmission from eTIMS | Issue credit note via eTIMS to reverse |
| Only in Books (Input) | Supplier hasn't transmitted invoice via eTIMS | Follow up with supplier; defer claim until reflected |
| Only in iTax (Input) | Supplier invoice not yet captured in your AP ledger | Post the invoice; verify legitimacy before claiming |
| Amount Mismatch | Credit note applied on one side only; FX or rounding differences; wrong rate | Investigate per invoice; correct the erroneous side |
Data format expected
The CSV upload looks for these column names (case-insensitive, flexible matching):
- Date — invoice date (any common format)
- Invoice No / Invoice Number / Inv No / Document No
- PIN / Customer PIN / Supplier PIN / Trader PIN
- Name / Customer Name / Supplier Name / Trader Name
- Taxable / Taxable Value / Net Amount / Amount (excl VAT)
- VAT / VAT Amount / Tax Amount
You can also paste tab-separated data directly from Excel using the Paste button.
Data privacy
This tool runs entirely in your browser. No data is sent anywhere. Your work-in-progress is saved to local browser storage so you can close the tab and resume later — but it lives only on this device. To clear everything, use the Clear buttons or your browser's storage settings.
Limitations
- The current version handles standard-rated supplies (16%). Add zero-rated, exempt, and 8% petroleum manually to the totals if material.
- Withholding VAT and imports VAT are not included in this matching — handle separately.
- For mass reconciliations (10,000+ invoices) consider a server-based solution; this tool is tuned for typical SME volumes.