VAT threshold monitor (rolling 12 months)

What the vat threshold monitor (rolling 12 months) does

You must register for VAT when your taxable sales reach the threshold in any 12-month period, and the period is rolling, not the calendar year. This monitor takes 24 months of taxable sales, shows the rolling 12-month total for each month and flags when you are approaching or have passed the threshold, so you register on time.

Who it is for

Growing traders and service businesses that are not yet VAT-registered, and accountants who watch their clients' turnover against the threshold.

How to use the workbook

1. Check the threshold on the Rates sheet.
2. Enter each month's taxable sales, oldest first.
3. Read the rolling 12-month total and the status beside it.
4. Plan your registration when the status says Approaching.
5. Save a copy under a new name for each month or year, so earlier records stay as they were.

What is inside

• Twenty-four months of sales on one page
• Rolling 12-month total for every month
• Status: below, approaching or register now
• Highest rolling total at the top
• Threshold on the Rates sheet

The workbook has these sheets: Instructions, Sales, Rates. The main table has the columns Month; Taxable sales; Rolling 12 months; Status. 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

• Include all taxable supplies, including zero-rated sales.
• Check the registration time limit after you cross the threshold.
• Remember you can register voluntarily before the threshold.
• Update the sheet every month.

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 registration checker. 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 Registration Threshold Checker
• Guide: VAT for small businesses in Kenya: when to register and what to charge
• Guide: The KRA filing calendar for small businesses: every monthly and yearly deadline
• Guide: KRA penalties and interest explained: what late filing and payment cost
• Another template: Annual income tax estimator
• Another template: Capital gains computation sheet
• Another template: Corporation tax computation workbook

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