Invoicing Clients in Kenya, from Nigeria

eTIMS is the thing to understand

The Kenya Revenue Authority requires invoices to be transmitted electronically through eTIMS, and a Kenyan buyer generally cannot claim input VAT on an invoice that was not. That turns invoice format from a bookkeeping preference into a commercial issue: a supplier whose invoice does not work costs their customer money.

As a foreign supplier you are not filing through eTIMS yourself. What matters is that your client can account for the transaction cleanly at their end, which in practice means a properly structured invoice with itemised lines, both parties identified, and the export treatment stated — the same discipline NRS e-invoicing is bringing to Nigeria.

Kenya rates

The Digital Service Tax is worth checking if you supply digital services into Kenya, because it can apply to non-resident suppliers. It is a narrow rule with real consequences, and worth one conversation with an adviser rather than an assumption.

What you charge from Nigeria

An export of services from Nigeria is zero-rated: 0% Nigerian VAT, with your input VAT still reclaimable. Your Kenyan client accounts for import VAT under the reverse charge where it applies. Say on the invoice that this is an export of services so their accountant is not guessing.

Getting paid

M-Pesa is not one option among several in Kenya; for most transactions it is the default, and an invoice that cannot be settled through it introduces friction. Paystack and Flutterwave both support Kenyan collection including M-Pesa alongside card and bank transfer.

For larger business-to-business amounts, bank transfer in dollars is common and avoids the KES/NGN exposure sitting on your side of the deal.