Kenya is the country in the e-invoicing mandates hub that readers outside Europe ask about least often and need most: summaries of the Finance Act 2023 say an expense without an invoice from the Kenya Revenue Authority's eTIMS system is not deductible for income tax, and that the buyer's PIN has to be on it.
E-invoice Preflight now has a Kenya page. It tests a KRA PIN's shape (a letter, nine digits, a letter; A for individuals, P for companies) in the browser. It cannot test a check digit, because we found no public rule for one, and it says so.
What is unread. The page rests on web search summaries and adviser guides. The Act, KRA notices and the eTIMS portal were not read. Sources disagree on when KRA began cross-checking returns against eTIMS data, and one reports an easing for declaring expenses without eTIMS invoices. The page lists these as leads to check, not facts.
There are now 52 country pages, each with the same disclaimer and no claim a file cannot back.