Title What are the main conditions for input tax deduction?
Description

  • You must be VAT-registered.

  • The purchase must be for business use in making taxable supplies.

  • You must hold a valid electronic tax invoice or customs entry.

  • The buyers PIN must be indicated in the electronic tax invoice

  • The tax invoice must have been transmitted to KRA

  • The seller has declared the sales invoice in their VAT return

  • The deduction must be claimed within 6 months from the date of the supply or importation.
Category Understanding VAT Input Tax Deduction