VAT returns register (12 months)
Record each month's sales and purchases, work out output VAT, input VAT, the credit carried forward and the VAT payable, for the whole year.
A VAT year is twelve returns that depend on each other, because a credit one month reduces the tax the next. This register takes each month's standard-rated, zero-rated and exempt sales and purchases, works out output and input VAT, carries any credit forward automatically and shows the VAT payable, with totals for the year.
VAT-registered businesses, bookkeepers and accountants who prepare monthly returns and want a year-long view that matches what they file and pay.
What is included
- Output and input VAT for twelve months
- Credit carried forward automatically
- VAT payable and credit for each month
- Annual totals at the top
- The VAT rate on the Rates sheet
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How to use it
- Check the VAT rate on the Rates sheet.
- Each month, enter standard-rated, zero-rated and exempt sales and the net purchases.
- Read the output VAT, input VAT and the VAT payable or credit.
- Copy the figures to the iTax return and pay by the 20th.
Templates are tools to help with your own records. They are not tax or legal advice. Check the figures against official sources before filing or paying.
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What the vat returns register (12 months) does
A VAT year is twelve returns that depend on each other, because a credit one month reduces the tax the next. This register takes each month's standard-rated, zero-rated and exempt sales and purchases, works out output and input VAT, carries any credit forward automatically and shows the VAT payable, with totals for the year.
Who it is for
VAT-registered businesses, bookkeepers and accountants who prepare monthly returns and want a year-long view that matches what they file and pay.
How to use the workbook
- Check the VAT rate on the Rates sheet.
- Each month, enter standard-rated, zero-rated and exempt sales and the net purchases.
- Read the output VAT, input VAT and the VAT payable or credit.
- Copy the figures to the iTax return and pay by the 20th.
- Save a copy under a new name for each month or year, so earlier records stay as they were.
What is inside
- Output and input VAT for twelve months
- Credit carried forward automatically
- VAT payable and credit for each month
- Annual totals at the top
- The VAT rate on the Rates sheet
The workbook has these sheets: Instructions, Returns, Rates. The main table has the columns Month; Standard-rated sales; Zero-rated sales; Exempt sales; Output VAT; Purchases (net); Input VAT; Credit brought forward. 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 count purchases with valid invoices in the input column.
- Keep zero-rated and exempt sales separate; they go in different boxes.
- Compare the register with the VAT in your ledger each quarter.
- File a nil return for a month with no activity.
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 input invoice register
- Another template: VAT return working sheet
- Another template: eTIMS sales invoice register
Need something different? Request a custom template, browse all guides or see every Excel template.
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