Reverse invoicing allows a buyer to generate an invoice on behalf of a supplier, common in B2B scenarios where the buyer controls the billing process.

What is a Reverse Invoice

In a reverse invoice, the buyer generates the invoice rather than the seller. This is common in B2B supply chains, contract work, and procurement workflows where the purchasing organisation manages its own billing process and pays suppliers based on its own records.

How it Works in Kenya Revenue Authority eTIMS

Kenya Revenue Authority eTIMS does not have a separate reverse invoice endpoint. A return is submitted as a regular sale with rcptTyCd set to 'R' (Return). The supplier's Kenya Revenue Authority PIN is passed as the custTin field.

Submit a Reverse Invoice

Use POST /api/v1/sales with rcptTyCd: 'R'. Include the original invoice number in orgInvcNo and the supplier's Kenya Revenue Authority PIN in custTin.

Reverse Invoice with Item Registration

Use POST /api/v1/sales-with-items with rcptTyCd: 'R' and autoRegisterItems: true to register the supplier's items and submit the reverse invoice in one request.

Key Differences from Regular Invoices