Withholding VAT register
Record purchases from suppliers where you withhold VAT, work out the amount withheld and track when it was paid to KRA.
Some buyers must withhold part of the VAT on supplier invoices and pay it to KRA. This register records each invoice, calculates the VAT, applies the withholding rate, shows the net amount payable to the supplier and tracks the date you remitted the withheld VAT, so each deduction is accounted for and certificates can be issued.
Accounts staff of businesses designated to withhold VAT, and suppliers who want to check what was withheld from their payments.
What is included
- VAT and withholding VAT worked out for each invoice
- Net amount payable to the supplier
- Due or remitted status
- Total withheld and total still to remit
- Summary of withheld VAT by status with a chart
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How to use it
- Check the VAT rate and the withholding rate on the Rates sheet.
- Record each invoice with the date, the supplier and the amount before VAT.
- Read the VAT, the amount withheld and the net payable.
- Enter the date you paid the withheld VAT to KRA; the status changes to remitted.
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 withholding vat register does
Some buyers must withhold part of the VAT on supplier invoices and pay it to KRA. This register records each invoice, calculates the VAT, applies the withholding rate, shows the net amount payable to the supplier and tracks the date you remitted the withheld VAT, so each deduction is accounted for and certificates can be issued.
Who it is for
Accounts staff of businesses designated to withhold VAT, and suppliers who want to check what was withheld from their payments.
How to use the workbook
- Check the VAT rate and the withholding rate on the Rates sheet.
- Record each invoice with the date, the supplier and the amount before VAT.
- Read the VAT, the amount withheld and the net payable.
- Enter the date you paid the withheld VAT to KRA; the status changes to remitted.
- Save a copy under a new name for each month or year, so earlier records stay as they were.
What is inside
- VAT and withholding VAT worked out for each invoice
- Net amount payable to the supplier
- Due or remitted status
- Total withheld and total still to remit
- Summary of withheld VAT by status with a chart
The workbook has these sheets: Instructions, Invoices, Summary, Rates. The main table has the columns Date; Supplier; Invoice no.; Amount before VAT; VAT; VAT withheld; Net payable to supplier; Paid to KRA on. 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
- Remit withheld VAT by the deadline and keep proof of payment.
- Give each supplier a certificate for the VAT you withheld.
- Check that the supplier's invoice is a valid tax invoice.
- Reconcile the register with your VAT return each 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: Withholding vat 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: Withholding VAT Calculator
- Free calculator: VAT Calculator
- Guide: VAT invoices and quotations in Kenya: what to include and common mistakes
- Guide: Buying off-plan property in Kenya: the risks and the checks to run
- Guide: Import VAT in Kenya: how to claim it back on your VAT return
- Another template: Turnover tax vs VAT comparison workbook
- Another template: VAT input invoice register
- Another template: VAT return working sheet
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