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Commentary

Accounting records (Kenya)

26 Kenya

Accounting records (Kenya)

It is a legal requirement for all Kenyan VAT registered entities to keep accounting records in either English or Kiswahili language. The main items to be kept include the following:

  1. Ìý

    •ÌýÌýÌýÌý Copies of all invoices and simplified tax invoices issued in a serial number order.

  2. Ìý

    •ÌýÌýÌýÌý Copies of all credit and debit notes issued in a chronological order.

  3. Ìý

    •ÌýÌýÌýÌý A VAT

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