Running a business in Kenya involves more than just providing a service or product — it requires a strong, well-maintained foundation of legal and operational documentation. Whether you’re launching a new company or managing an established firm, having the right records in place is critical for compliance, audits, tenders, credit access, and growth.

At The Filing Room, we’ve spent over 25 years helping organisations — from NGOs and law firms to financial institutions and retailers — secure, organise, and retrieve their most important business documents. Here’s a practical guide to what every business in Kenya should have on file.

1. Core regulatory and registration documents

These apply to nearly all registered businesses in Kenya, regardless of sector:

Certificate of incorporation / business name registration
Proof that your business is legally recognised by the Registrar of Companies. This is generated through the eCitizen portal.

KRA PIN certificate
A personal identification number (PIN) is required for tax compliance and must be registered under the business or company name.

CR12 (company structure statement)
Issued by the Registrar of Companies, this document confirms company directors and shareholding — critical for banking, investment, and tendering.

Memorandum & articles of association (for limited companies)
Outlines how your company is structured and governed.

2. Tax and financial compliance documents

VAT & PAYE registration certificates
Mandatory for businesses exceeding KRA’s VAT threshold or with employees. Proof of registration is often requested during audits or supplier onboarding.

Withholding tax (WHT) certificates
Issued monthly or annually to prove deductions or exemptions on payments subject to withholding.

Tax returns and payment receipts
Keep for at least 5 years (as per KRA guidelines) — but longer is recommended for audit protection.

Audited financial statements
Required by KRA and professional bodies (such as ICPAK) for larger entities and critical for tendering or credit applications.

3. Business permits and trade licenses

Trade licenses are issued by county governments and must be renewed annually. They prove that your business is allowed to operate in its specific locality and sector.

For NGOs, even if exempt from income tax, you’ll still need permits for your offices or operational branches — especially in counties where services are delivered.
Accounting firms must hold professional practice licenses and pay county licensing fees for office premises.
Banks and financial institutions require permits for each branch location, in addition to oversight by regulators like the Central Bank of Kenya.

Tip: Always store both the current and previous permits for audit trails, lease agreements, and branch renewals.

4. Sector-specific operational documents

Depending on your industry, you may also require:

NTSA logbooks and vehicle registrations
For logistics, delivery, or staff transport vehicles — proving ownership and roadworthiness.

NHIF & NSSF registration certificates
Mandatory for all businesses with employees. Keep enrolment confirmations and monthly returns.

Regulatory licences

  • Banks: Central Bank of Kenya operating license

  • Insurance firms: Insurance Regulatory Authority license

  • Healthcare providers: Ministry of Health approvals

  • Manufacturers: KEBS certification

  • ICT providers: Communication Authority license

5. Human resource and internal governance records

Every business with employees or internal decision-making processes should retain:

Employee files and contracts
Including ID copies, signed terms of service, statutory deduction records, and termination notices.

Board resolutions and meeting minutes
Especially for companies regulated by the CBK, CMA, or serving donor-funded projects.

Internal policies and compliance manuals
HR policies, whistleblower protection, anti-money laundering (AML), and data protection policies.

6. Tendering, banking and partnership documentation

Bank letters, loan agreements and guarantees
Often required during financial reviews, partnerships, or funding applications.

Previous contracts and performance reports
Essential for bidding on tenders or demonstrating past experience.

E-citizen and IFMIS registration confirmations
Required for suppliers engaging in public procurement.

7. How The Filing Room can help

At The Filing Room, we support organisations across Kenya with:

  • secure off-site storage: keep original, irreplaceable records safe from damage, theft, or misplacement

  • digitisation and indexing: access essential documents from anywhere with barcode-indexed digital files

  • records consultancy: build a tailored records retention plan that aligns with your sector’s compliance requirements

  • scan-on-demand: get the document you need within hours — without having to dig through files or dispatch couriers

Your documents are your defence

In business, your paperwork speaks louder than your promises. Whether it’s KRA, your regulator, or a potential partner knocking at the door, your ability to produce the right document at the right time can make all the difference.

Let us help you build a records system that supports not just compliance — but confidence.

📧 info@filingroomkenya.com
📞 +254 20 2663263
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