Sale of Non-Compliant Excisable Goods and Issuance of Tax Invoices

Pursuant to provisions of the Excise Duty Act, 2015 and the VAT Act 2013, Kenya Revenue Authority wishes to remind all manufacturers, importers, distributors, wholesalers and retailers of excisable goods and members of the public, to take note of the following:

  1. It is an offence to manufacture, offer for sale or be in possession of excisable goods not affixed with excise stamps or affixed with counterfeit stamps. Members of the public and all persons who deal in excisable goods are encouraged to use the SOMA LABEL APP available on Apple Store and Play Store to check the authenticity of excise stamps.
  2. It is an offence to distribute, offer for sale or be in possession of any excisable goods manufactured or imported by unlicensed persons. The updated list of licensed manufacturers and importers of excisable goods is available on the KRA website:
  3. Manufacturers of packaging materials are reminded that it is an offence to produce counterfeit packaging materials or to manufacture packaging materials for packaging excisable goods without the authority of the licensed manufacturer of the excisable goods.
  4. All VAT registered suppliers are reminded of their obligation to issue tax invoices upon sale or delivery of taxable goods and services. Distributors, wholesalers, retailers and members of the public are urged to demand for proper tax invoices upon purchase of goods and services.

KRA would like to remind all persons that non-compliance with the law will lead to imposition of sanctions and penalties as provided by the tax laws which may include; prosecution of offenders, closure of premises, seizure of excisable goods and their destruction at the cost of the offender.

For further clarification and facilitation, please contact the KRA Contact Centre on Tel: 020 4 999 999, 0711 099 999 or Email:

Commissioner Of Domestic Taxes


Sale of Non-Compliant Excisable Goods and Issuance of Tax Invoices