September 9, 2025
Maina Susan is a Tax & Finance Writer at Quartet Solutions, simplifying tax regulations and financial concepts to help businesses stay compliant.
LinkedIn >>Table of Contents:
If you’ve ever tried filing your VAT return on iTax and suddenly got thfe message “This PIN is currently under review for VAT compliance irregularities”, then you’ve already met the KRA VAT Special Table.
For many SMEs, NGOs, and Corporates in Kenya, being listed here can disrupt operations overnight. But don’t panic –you can get out of it, and better yet, you can avoid it completely.
Find out your status and avoid compliance surprises.
Book Your Free First ConsultationThe VAT Special Table is a compliance tool used by the Kenya Revenue Authority (KRA). It temporarily restricts certain taxpayers from filing VAT returns or issuing valid VAT invoices when KRA suspects non-compliance.
In simple terms:
It’s like being put on a watchlist until you prove your VAT dealings are clean.
So, where did the VAT Special Table come from?
The Kenya Revenue Authority (KRA) introduced it around 2019/2020 as part of stricter compliance measures under the VAT Act, 2013.
It was also closely tied to the VAT (Electronic Tax Invoice) Regulations, 2020, which made it mandatory for businesses to move from old ETR machines to the modern TIMS/eTIMS system.
| Reason For Creating KRA VAT Special Table VAT details for 2025 | What it Means25 |
|---|---|
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To fight missing trader fraud
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Stop businesses issuing fake invoices or claiming VAT from ghost suppliers.
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To curb non-filers and nil-filers
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Catch taxpayers declaring “zero VAT” while still trading
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To enforce TIMS/eTIMS compliance
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Making sure businesses issued VAT invoices through approved systems.
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In short, the VAT Special Table was designed as a compliance filter – a way to protect Kenya’s VAT collections and stop fraudulent claims before they drained revenue.
And while it sounds intimidating, it’s not just a punishment tool. It also helps honest taxpayers like you avoid doing business with fraudulent suppliers.
KRA doesn’t call you to say, “Hey, we’ve flagged you.” But you’ll know through:
Unfortunately, KRA doesn’t send you an SMS or email saying, “You’ve been flagged.” Instead, you find out through a few tell-tale signs:
1. Blocked VAT Returns on iTax
When you try to file, iTax displays this message:
“This PIN is currently under review for VAT compliance irregularities. Please contact your Tax Service Office (TSO).”
That’s the most direct sign you’re on the Special Table.
2. Client Feedback
Your customers may complain that they cannot claim input VAT from invoices you issued. This happens because once your PIN is flagged, those invoices are blocked on their side too.
3. KRA Notices or Queries
KRA may send you:
4. Supplier Vetting on TIMS/eTIMS
If you’re an eTIMS user, sometimes the system will flag your supplier as “under review” when you attempt to validate their invoice. That’s a red flag they (or you) may be on the Special Table
A common mistake is assuming that nil returns don’t matter.
Tip:Always file your nil returns, even if you had no VAT transactions.
Related Resource: Not sure how to file your taxes when you have no income? Read this guide to learn how to file your Nil Returns
Being flagged is serious. Some effects include:
| Impact | Why it Matters |
|---|---|
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Clients can’t claim VAT on your invoices
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Businesses may stop working with you.
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Audits & investigations into your past VAT records.
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KRA digs into your past VAT history.
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Blocked returns until you settle compliance issues.
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You can’t file VAT until cleared.
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Possible penalties or legal action
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If fraud is confirmed.
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Reputational damage
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Suppliers and customers may avoid your business
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So, you’ve found yourself on the VAT Special Table. Don’t panic – it’s not a life sentence. You can get out, but it’s not automatic. You’ll need to take some deliberate steps:
1. Talk to Your Tax Service Officer
Your first stop is the Tax Service Office (TSO). You can visit in person or write an official letter/email. They’ll explain why you were flagged and what documents you need to provide.
2. Work with a Tax Consultant
A tax consultant (like Quartet Consulting) can make things faster by speaking KRA’s “language” on your behalf.
3. Show Proof of Compliance
This is where your paperwork comes in. Think:
Basically, anything that proves your transactions are real and above board.
4. Fix Past Returns
If KRA noticed errors or gaps, amend those VAT returns. It shows goodwill and clears inconsistencies that might have triggered the flag in the first place.
5. Pay Up Any Pending Taxes
Got outstanding VAT or penalties? Settle them. KRA won’t remove you if you still owe.
6. Get Onto TIMS/eTIMS
If your case is related to eTIMS compliance, onboard immediately. It’s now a must-have, and non-compliance is one of the biggest triggers for the Special Table.
Example:
A Nairobi-based SME was flagged because their supplier was on the Special Table. After providing delivery notes, payment records, and amending two past returns, they were cleared within 6 weeks.
Let us guide you through the removal process quickly and correctly.
Book Your Free First ConsultationThink of this as your compliance health checklist:
| ✅ Do This | ❌ Avoid This |
|---|---|
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File VAT returns on time (even nil returns).
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Skipping or delaying returns.
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Vet your suppliers – check if their KRA PINs are valid.
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Using “ghost” or flagged suppliers.
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Keep clean tax records (delivery notes, invoices, contracts).
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Missing delivery notes, contracts, or invoices.
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Use approved TIMS/eTIMS devices
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Old ETR machines.
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Work with a tax advisor like Quartet Consulting to catch errors early.
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Waiting until KRA flags you
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Prevention is easier (and cheaper) than removal.
If you find out your supplier has been flagged:
We can review your suppliers and help you stay off the Special Table.
Book Your Free First ConsultationImagine this:
You’re an NGO working with multiple suppliers. One supplier is secretly flagged for fictitious invoicing. You continue claiming input VAT on their invoices.
Outcome?
Lesson: Always verify supplier compliance before claiming VAT.
1. Can a person have two KRA PINs?
Nope. Each individual or business is only allowed one valid KRA PIN. If you try to register again, KRA will flag it.
2. Can I delete my KRA PIN?
Not really. A KRA PIN can’t be “deleted,” but it can be deactivated in specific cases (like if you close your business or deregister from VAT)
3. Who is exempted from VAT in Kenya?
Great question. Here’s the breakdown:
4. Is the VAT Special Table permanent?
No.It’s a temporary status until you fix your compliance issues. Once you provide proof and settle matters, you can be removed.
5. Can I be arrested for being on the Special Table?
Not for being listed – But if KRA proves fraud (like fake invoicing or missing trader schemes), then yes – legal action is possible.
6. Can I be deregistered for being on the Special Table?
Yes. If you repeatedly fail to comply or ignore KRA notices, they can deregister you from VAT altogether.
7. What does the message “This PIN is currently under review for VAT compliance” mean?
It means KRA has restricted your VAT activities until you prove you’re compliant. It means your PIN is flagged, and you won’t be able to file normal VAT returns or issue valid VAT invoices until the issue is cleared.
Being placed on the KRA VAT Special Table isn’t the end of your business –but it’s a wake-up call.
At Quartet Consulting, we’ve helped SMEs, NGOs, and corporates in Kenya:
If you suspect your PIN – or your supplier’s – is on the Special Table, don’t wait. Talk to us today and let’s sort it out before it affects your business.
Talk to Quartet Consulting and get your VAT compliance back on track today.
Book Your Free First ConsultationDon’t let the VAT Special Table slow down your business.
Contact Quartet Consulting today:
Beyond obtaining a tax compliance certificate, SMEs in Kenya also face multiple tax obligations that can impact both cashflow and compliance. Read our breakdown of the Top 5 Taxes Kenyan SMEs should prepare for in 2025.
This article is for general informational purposes only. It does not constitute legal or tax advice. For guidance specific to your situation, please consult KRA directly or engage a licensed tax professional like Quartet Consulting.
Quartet Consulting – Your Trusted Tax Consultant in Nairobi for SMEs & NGOs
