VAT input invoice register

What the vat input invoice register does

Input VAT can only be claimed with a valid invoice, so the invoices need to be organised before the return is due. This register lists each purchase invoice with the supplier, PIN, invoice number and net amount, works out the VAT, notes whether the VAT is claimable and totals what you can claim.

Who it is for

VAT-registered traders, accountants and bookkeepers who prepare the monthly VAT return and need to show KRA the invoices behind the input VAT claim.

How to use the workbook

1. Check the VAT rate on the Rates sheet.
2. Enter each purchase invoice: date, supplier, PIN, invoice number and net amount.
3. Say whether the VAT can be claimed.
4. Copy the total claimable VAT to your VAT return.
5. Save a copy under a new name for each month or year, so earlier records stay as they were.

What is inside

• VAT worked out from the net amount
• Gross amount and claimable VAT
• Supplier PIN and invoice number recorded
• Claimable or not marked by invoice
• Space for 300 invoices

The workbook has these sheets: Instructions, Invoices, Rates. The main table has the columns Date; Supplier; Supplier PIN; Invoice no.; Net amount; VAT; Gross; Claimable?. Yellow cells are for you to fill in and grey cells calculate by themselves, so leave the grey cells alone. The example rows show how it works; type over them with your own entries.

Tips for getting it right

• Only claim VAT on invoices that show your PIN and are valid.
• Some purchases, such as entertainment, may not be claimable.
• Check the eTIMS reference where the supplier provides it.
• Claim in the right period and keep the invoices for five years.

Why keep this record

Most tax trouble comes from late or missing records rather than from the tax itself. When the figures are collected as they happen, preparing a return becomes a matter of copying totals, not of searching for receipts. A workbook that follows the same layout as the return also makes it easier to spot a number that looks wrong before KRA does, and to explain it if asked.

Questions people ask

Do I need to know Excel formulas? No. Type into the yellow cells and the rest is worked out for you. The formulas are visible if you want to see how a figure is reached.

Can I add rows or change the layout? You can add your own columns to the right and your own notes. If you insert rows inside a table, copy the grey formula cells down so the new rows calculate too.

Will it work on my phone or in Google Sheets? Yes for viewing and typing, but dropdown lists and the charts look best in desktop Excel or LibreOffice.

Keeping it safe and up to date

Tax figures change with each Finance Act, so check the Rates sheet against KRA's current guidance before you file. Keep the supporting documents with the workbook, and keep each year's copy for at least five years in case KRA asks for proof.

Read the KRA filing calendar for small businesses for the wider picture. Free calculators that go with it: Vat return calculator, Vat calculator. See more tax templates or ask us for a custom one.

The workbook works in Microsoft Excel, LibreOffice and Google Sheets. It is a tool to help you work out and record figures, not tax, legal or accounting advice, and it is not affiliated with the Kenya Revenue Authority. If something does not work as described, contact us and we will put it right.

Related guides, calculators and templates

• Free calculator: VAT Return Calculator
• Free calculator: VAT Calculator
• Guide: Bank reconciliation step by step: match your books to your bank
• Guide: How to build a 12-month cash flow forecast for a small business
• Guide: VAT for small businesses in Kenya: when to register and what to charge
• Another template: VAT return working sheet
• Another template: VAT returns register (12 months)
• Another template: eTIMS sales invoice register

Need something different? Request a custom template, browse all guides or see every Excel template.