“Will your invoice have VAT?” “Do I need a KRA PIN to book?” “Can my company claim this?” We hear these questions every week, and you deserve the same clear answer, whoever you speak to.
Why we wrote this guide
This guide explains, in plain words, how Bamm Tours & Safaris Ltd handles tax on your booking, what you will receive from us and what we may ask you for.
It is written for four groups of people:
- Kenyan companies and SMEs hiring buses, vans, safari vehicles and airport transfers
- Embassies, diplomatic missions, the UN and international organisations
- Kenyan individuals and families booking car hire or trips
- Visitors from abroad, most of whom do not have a Kenyan tax PIN
A little about us. Bamm Tours & Safaris Ltd was incorporated in 2015. We are based in Nairobi, with branches in Nakuru, Eldoret, Kisumu, Nanyuki and Mombasa. We are licensed as a tour operator by the Tourism Regulatory Authority (TRA), licence number TRA1/47/C01/63115. We are registered for VAT and we issue an eTIMS invoice for every booking.
The basics in plain words
What is a KRA PIN?
Your KRA PIN (Personal Identification Number) is your tax number with the Kenya Revenue Authority. Companies have one, and so do most working adults in Kenya. It has 11 characters: a letter, nine numbers and another letter.
What is VAT?
VAT (Value Added Tax) is a tax added to the price of many goods and services. In Kenya, the standard rate is 16%. The business collects it from the customer and pays it over to KRA.
Some services are treated differently, and you will see two words in this guide:
- Exempt means no VAT applies at all. Nothing is added to the price.
- Zero-rated means the service is taxable, but the rate is 0%. The invoice shows VAT at 0%.
In both cases, you pay no VAT. That is why an embassy’s official booking shows “VAT 0%” on the invoice, while a safari package simply has no VAT added.
What is eTIMS?
eTIMS (electronic Tax Invoice Management System) is KRA’s system for invoices. When we issue your invoice, it is sent to KRA electronically at the same time.
What a genuine eTIMS invoice looks like
A genuine eTIMS invoice from us shows:
- Our name and our KRA PIN
- A unique invoice number, with the date and time it was issued
- The amount, with VAT shown wherever VAT applies
- Your KRA PIN, if you shared it with us
- A QR code
Scan the QR code with your phone camera. It should open the invoice details on KRA’s system, which confirms KRA has received it. If it does not, let us know and we will check it straight away.
An everyday comparison
Think about fuelling a car for an office errand. You ask the attendant for a proper receipt with your company’s name and PIN, because finance will not refund you without it. Our invoice works the same way. With the right details on it, it becomes a document your accounts team can actually use.
When VAT applies to your booking
The answer depends on what you book. It does not depend on where you are from or what currency you pay in.
Vehicle hire: 16% VAT
Kenyan law exempts most passenger transport from VAT, but it makes an exception where the vehicle is hired or chartered. Hiring is exactly what vehicle hire is, so these services carry VAT at 16%:
- Self-drive car hire
- Chauffeur-driven car hire
- Bus and van hire, whether for a wedding, a school trip or a team-building day
- Safari vehicle hire, when you book the vehicle on its own
- Private airport transfers
The same applies to chartered aircraft and helicopters, because they are hired too.
Full safari and tour packages: no VAT added
Kenyan law exempts the services of licensed tour operators from VAT. We are a licensed tour operator, so when you book a full package with us, with transport, accommodation, park fees and guiding sold together as one package, we do not add VAT to the package price.
Browse our full safari packages. The packages on that site are sold by Bamm Tours & Safaris Ltd, and this is the VAT position that applies to them.
What about flights in a package?
Flights do not attract 16% VAT either. Scheduled domestic passenger flights fall under the passenger transport exemption, and international flights are zero-rated. A chartered plane is different. Like any hired vehicle, a charter carries 16%, and we will make that clear when we quote.
What does not change the answer?
- Paying in US dollars instead of Kenyan shillings
- Being a visitor rather than a Kenyan resident
- Booking online, on WhatsApp or at one of our branches
- How you pay, whether by bank, M-Pesa, card or cash
What decides the VAT is the service you actually receive. That is why we always describe your booking exactly as it is.
Why a full package can be the better deal
The VAT point is simple. A full package from a licensed tour operator has no VAT added on top, while vehicle hire does. If you were going to hire a vehicle, book a lodge and pay park fees anyway, a full package gives you one price with no 16% added to it.
To be fair, the lodges and hotels in your package still charge VAT on their own services, and that cost is part of what a package takes to put together. So a package is not automatically 16% cheaper. What you avoid is a separate 16% added across the whole trip.
For many of our clients, the bigger benefit is convenience. One planner handles your transport, accommodation, park fees and guiding. That means one booking, one invoice and one team to call if your plans change.
Our clients mention this often in their reviews: drivers who know the parks well, coordinators who reply quickly and trips that run on time. You can read what they say here.
Example: a Kisumu family weighs its options
Illustration only, not a real quote or customer.
A family of four from Kisumu is planning three nights in the Maasai Mara.
Option A: they arrange it themselves
- Safari vehicle with driver for four days: KES 80,000
- VAT at 16%: 80,000 × 0.16 = KES 12,800
- Vehicle quote: KES 92,800, including VAT
- Lodge, park fees and meals: booked and paid separately by the family, each with its own receipts, terms and deadlines
Option B: they book a full package with us
- Vehicle, driver guide, lodge, park fees and meals in one package price
- No VAT added to the package price
In Option A, the KES 12,800 VAT on the vehicle sits on top of everything else. In Option B, no VAT is added to our package price and one team looks after the whole trip, from the pick-up in Kisumu to the drive home.
Planning a Masai Mara, Amboseli, Samburu or Tsavo trip? Browse our full safari packages at bammsafaris.com and see what is already put together for you.
For companies: why your PIN on our invoice matters
If your company is booking, sharing your KRA PIN before we invoice is the most useful thing you can do.
Claiming back the VAT
Input VAT is the VAT your business pays on what it buys. A VAT-registered company can usually deduct it from the VAT it owes KRA, so the 16% on our vehicle hire is not a real cost to you. The condition: KRA only allows input VAT to be claimed on eTIMS invoices sent to KRA with the buyer’s PIN on them.
Claiming the cost as a business expense
Genuine business costs reduce taxable profit. A resident company in Kenya pays corporation tax at 30%, so every KES 100 of business expense can lower its tax by up to KES 30. KRA now checks the expenses declared in income tax returns against eTIMS invoices, and from the 2026 year, declared expenses need valid eTIMS invoices behind them. For our invoice to count as your expense, it needs your PIN on it.
Example: a team-building trip to Naivasha
Illustration only, not a real quote or customer.
A Nairobi company hires a 33-seater bus for a staff team-building day in Naivasha.
- Bus hire: KES 100,000
- VAT at 16%: 100,000 × 0.16 = KES 16,000
- Total quote: KES 116,000
With the company’s PIN on our invoice:
- The KES 16,000 goes into the company’s VAT return as input VAT. It reduces the VAT the company pays to KRA, so the VAT is recovered.
- The KES 100,000 is recorded as a business expense. At 30% corporation tax, that can reduce the company’s tax by up to KES 30,000 (100,000 × 0.30).
- For a profitable, VAT-registered company, the trip’s real cost after tax is closer to KES 70,000 than KES 116,000.
Without the PIN, the KES 16,000 VAT claim is not available, and the KES 100,000 may not be recognised as an expense. That is up to KES 46,000 in value on a single trip.
The fix is easy: send us your PIN before we invoice. If an invoice has already gone out without it, tell us quickly. We will reverse it with a credit note and issue a new one with your PIN, the process KRA itself sets out. It works, but getting it right the first time is quicker.
Example: an NGO’s airport transfers
Illustration only, not a real quote or customer.
An NGO based in Westlands books 20 airport transfers between JKIA and Westlands over a month for visiting consultants, at KES 4,000 each before VAT.
- Transfers: 20 × 4,000 = KES 80,000
- VAT at 16%: 80,000 × 0.16 = KES 12,800
- Total: KES 92,800
If the NGO is VAT registered and uses the transfers in its taxable activities, it may claim the KES 12,800 as input VAT. Many NGOs are not VAT registered. For them, the full KES 92,800 is the cost, and an eTIMS invoice with the NGO’s PIN gives finance and donors a clean, verifiable record.
If your organisation has diplomatic accreditation or an agreement with Kenya covering official supplies, see the next section.
Example: a Nakuru business owner on the road
Illustration only, not a real quote or customer.
A Nakuru shop owner hires a car for a week of client visits. The quote is KES 58,000 including VAT, which is KES 50,000 plus KES 8,000 VAT.
- If her business is not VAT registered: the full KES 58,000 can count as a business expense, as long as her PIN is on our invoice. A sole trader uses her personal KRA PIN.
- If her business is VAT registered: she can claim the KES 8,000 as input VAT and record the KES 50,000 as the expense.
Either way, her PIN on our invoice is what makes the claim possible. One honest note: only business use counts. If the week includes a family weekend away, that part is personal.
For Embassies, Diplomatic Missions, the UN and International Organisations
Kenyan law zero rates taxable supplies for the official use of:
- The United Nations and its specialised agencies
- Foreign embassies, high commissions, consulates and diplomatic missions in Kenya
- Donor agencies and international or regional organisations that have diplomatic accreditation or a bilateral or multilateral agreement with Kenya
For these bookings, our invoice shows VAT at 0%, and you pay no VAT, provided your exemption is in place before we invoice.
How it works in practice
- Ask us for a pro forma invoice in Kenyan shillings. It will show our KRA PIN and the VAT that would otherwise apply.
- Use it to obtain your exemption approval through your usual channels with the Ministry of Foreign Affairs and KRA.
- Send us the approved exemption documents, together with your organisation’s KRA PIN if it has one.
- We issue the final eTIMS invoice with VAT at 0%.
If your approval is still in progress close to the service date, talk to us early, and we will agree the best way forward so that your invoice is correct.
Personal bookings by staff
Bookings for a staff member’s personal use, such as a family weekend away, are not automatically zero rated. They qualify only where the Cabinet Secretary responsible for foreign affairs has made specific provision for that person. Otherwise, personal bookings carry 16% VAT like any other vehicle hire.
Example: an official delegation
Illustration only, not a real quote or customer.
An embassy books three vehicles with drivers for five days for an official delegation. The hire comes to KES 300,000 before VAT.
- With approved exemption documents in place: KES 300,000 + VAT at 0% (KES 0) = KES 300,000
- Without them: KES 300,000 + VAT at 16% (KES 48,000) = KES 348,000
For individuals and families
You do not need a KRA PIN to book with us. If you are hiring a car for a wedding, a family holiday or a trip upcountry, we will simply invoice you in your name.
Share your PIN with us if:
- Your employer will refund you, or the trip is for work
- You run a business and want to claim the cost
- You would like the invoice linked to your own tax records
If none of these applies, your name is enough. Either way, you receive a proper eTIMS invoice.
For visitors from abroad.
Karibu Kenya. You do not need a Kenyan PIN to book any of our services. We invoice you in your name as it appears in your passport, and you receive an eTIMS invoice you can keep for your records or share with your employer back home.
The VAT rules are the same for you as for everyone else. Vehicle hire, with or without a driver, carries 16% VAT. Full safari and tour packages have no VAT added.
Example: two ways to see Amboseli
Illustration only, not real quotes or customers.
A couple from Germany books a full three-day Amboseli package with us. They have no Kenyan PIN and do not need one. The package price has no VAT added, and the invoice is in both their names.
Another visitor hires a self-drive SUV for five days at KES 58,000 including VAT, which is KES 50,000 plus KES 8,000 VAT. Being a tourist does not change this, because vehicle hire carries VAT for everyone.
Prefer to leave the driving and planning to us? Browse our full safari packages at bammsafaris.com.
What we will ask for and when
Before we issue your invoice, we will ask for:
- Your full name or your organisation’s name exactly as registered with KRA
- Your KRA PIN, if you have one and want to claim the cost or the VAT
- Your exemption documents, for official bookings by diplomatic missions and qualifying organisations
Why before? Once an eTIMS invoice has been sent to KRA, it cannot simply be edited. Changing the details means a credit note and a new invoice. Sharing everything up front saves you and us time.
How we protect your details
- We ask only for the details your booking and invoice need.
- We use your details for your booking, your invoice and the records the law requires us to keep. We do not sell them or share them for marketing.
- Your PIN appears on your invoice and is sent to KRA through eTIMS as part of that invoice.
- Exemption documents are kept with your booking records and handled only by the team members who prepare invoices.
You can read more in our Data Policy.
Frequently asked questions
Do I need a KRA PIN to book with you?
No. Anyone can book with us, with or without a PIN. Share your PIN only if you want to claim the cost or the VAT, for example as a business.
Will my invoice include VAT?
Vehicle hire, including self-drive, chauffeur-driven, bus and van hire and airport transfers, carries 16% VAT. Full safari and tour packages have no VAT added. Official bookings by embassies and qualifying organisations are zero-rated once the exemption documents are in place.
Why does car hire have VAT when matatu fares do not?
Public passenger transport is exempt from VAT in Kenya, but the law excludes vehicles that are hired or chartered. A hired car or bus falls on the taxable side of that line.
Can you remove the VAT if I pay cash or M-Pesa?
No. VAT depends on the service, not how you pay. Every booking gets a proper eTIMS invoice.
I am a foreigner paying in dollars. Does that change the VAT?
No. The same rules apply to everyone. Vehicle hire carries 16% VAT, and full packages have no VAT added, whatever your nationality or currency.
How do I know your invoice is genuine?
Scan the QR code on the invoice with your phone. It should open the invoice details on KRA’s system. You will also see our KRA PIN and a unique invoice number.
I forgot to send my company PIN. Can you fix the invoice?
Yes. Tell us as soon as you can. We will reverse the invoice with a credit note and issue a new one with your PIN.
Can my company claim back the VAT on vehicle hire?
If your company is VAT registered and your PIN is on our invoice, you can usually claim the 16% as input VAT. Without your PIN on the invoice, the claim is not available.
Our embassy is exempt. Will you charge VAT?
Official bookings are zero-rated, with VAT shown at 0%, once your approved exemption documents reach us before we invoice. Ask us for a pro forma invoice to support your application.
Is a full safari package cheaper than hiring a car?
A full package has no VAT added on top, while car hire carries 16%. Lodges still charge their own VAT, so it is not automatically 16% cheaper, but you get one price, one planner and one invoice.
Do flights in a package carry VAT?
Scheduled domestic flights are exempt and international flights are zero-rated, so neither adds 16%. Chartered flights are a hire, so they carry 16%.
Is my PIN safe with you?
Yes. We use it only on your invoice and in our required records, and it reaches KRA through eTIMS as part of that invoice.
Talk to us about your invoicing needs
Questions about invoicing for your situation? Talk to us about your invoicing needs, and our team will walk you through it before you book.
- Call or WhatsApp: +254 712 004 003, +254 754 004 003 or +254 743 142 615
- Email: [email protected]
- Hours: Monday to Friday, 8:00 am to 5:00 pm and Saturday, 9:00 am to 1:00 pm (EAT)
And when you are ready to plan, browse our full safari packages or get a vehicle hire quote.
This guide is general information about how Bamm Tours & Safaris Ltd handles invoicing. It is not tax advice. If your situation is complex, please speak to your accountant or tax adviser.
