Receipt Template for M-Pesa and Event Deposits in Kenya
An M-Pesa confirmation message tells you money arrived. It does not tell the family what it paid for, what is still owed, or what happens if the date changes. A proper receipt does all three, and in Kenya it also has to fit alongside the eTIMS invoice that KRA requires. Here is how to write one, using a Nakuru graduation party as the example. The same approach works for a venue, a hotel banqueting office or a home-based catering business.
Checked against Kenya Revenue Authority (KRA) guidance · last reviewed 2026-09-25
An M-Pesa message is not a receipt
The SMS confirmation from Safaricom shows the amount, the sender and a transaction code, and it disappears into a phone with hundreds of others. Issue your own receipt for each payment that records the booking it relates to, the transaction code, the payer's name and number, and the balance remaining. Paybill payments should carry an account reference; if the client used the wrong one, note the correct booking on the receipt.
Check every payment on your own statement or merchant portal before issuing the receipt. A screenshot of a message is easy to fake.
Keep the transaction code on the receipt exactly as Safaricom sent it, including letters and digits, so it can be searched later.
Graduation party deposit receipt, Nakuru
Parent pays a 40% deposit by M-Pesa Till for a graduation party for 120 guests with outside catering at a home in Milimani, Nakuru.
| Item | Qty | Rate | Tax | Amount |
|---|---|---|---|---|
| Buffet per head: pilau, chapati, beef stew, greens, fruit | 120 guest | Ksh 1,500.00 | VAT 16% | Ksh 180,000.00 |
| Nyama choma station with chef | 1 station | Ksh 40,000.00 | VAT 16% | Ksh 40,000.00 |
| Soft drinks and water | 120 guest | Ksh 200.00 | VAT 16% | Ksh 24,000.00 |
| Tent and chairs hire | 1 set | Ksh 25,000.00 | VAT 16% | Ksh 25,000.00 |
- Subtotal
- Ksh 269,000.00
- VAT 16% on Ksh 269,000.00
- Ksh 43,040.00
- Total
- Ksh 312,040.00
- Deposit (40%)
- Ksh 124,816.00
- Balance due
- Ksh 187,224.00
- Receipt issued after the M-Pesa credit was confirmed on the merchant statement.
- Balance due on the day after food service.
- The eTIMS invoice for the full supply is referenced on the final receipt.
- Prices are illustrative for 2026.
Contributions from committees and relatives
Kenyan weddings and parties are often paid for by several people: a committee treasurer, relatives sending contributions directly, a parent paying the final balance. Issue a receipt to each payer that names them, says which booking the money is for, and shows the running total paid against the event. The committee can then reconcile its pledges without calling you after every meeting.
If someone pays on behalf of a client, write "paid by X on behalf of Y". It avoids arguments about who is entitled to a refund if the event is cancelled.
How receipts relate to eTIMS invoices
KRA requires all businesses to issue electronic tax invoices through eTIMS, whether or not they are VAT-registered, and a buyer can only claim a business expense if it is supported by one. Your receipt is proof of payment; the eTIMS invoice is the tax document. For corporate clients, issue the eTIMS invoice for the supply and reference its number on your receipts.
For families paying for a private party, the eTIMS invoice still has to be issued by you as a business, even though the family will not claim it as an expense. Reference its number on the final receipt so both documents match.
What your receipt must show in Kenya
| Field | Why it matters |
|---|---|
| Receipt number and date | Continuous numbering makes gaps obvious |
| Business name and KRA PIN | Identifies the supplier[1] |
| Payer name, phone and on whose behalf they paid | Contributions often come from several people |
| Amount in figures and words | Prevents altered amounts |
| M-Pesa transaction code or bank reference | Proves the credit and guards against fake messages |
| Event, date and balance still due | Shows where the account stands |
| eTIMS invoice number on the final receipt | Links proof of payment to the electronic tax invoice[1] |
| VAT at 16% where the receipt settles a VAT invoice | General VAT rate for registered suppliers[2] |
Paybill, Till or personal number
Many small caterers still take payments to a personal M-Pesa number. It works until something goes wrong: a refund to the wrong person, a payment that looks like a family transfer instead of business income, or a missing record when you need to show your sales. Moving to a Paybill or Till number for the business keeps payments separate and gives you a merchant statement to reconcile against your receipts each week.
Put the Paybill or Till number and the account reference format on every quotation and receipt, and tell clients never to pay any other number, even if a message claiming to be from your business asks them to.
What each receipt should show
Give each receipt a number from a continuous series, the date, your business name and KRA PIN, the payer's name and phone number, the event and date, the amount in figures and words, the method (M-Pesa, bank, cash), the transaction code or bank reference, and the balance still due. On the final receipt, add the eTIMS invoice number.
For cash, count in front of the payer and have both sides sign the counterfoil. Better still, ask for M-Pesa or a bank transfer, which leaves a record for both of you.
Cash on the day
Balances are still sometimes paid in cash at the end of a party, when the family collects envelopes from guests. Name one person who may accept cash, count it with the payer present, write the receipt immediately and have both sides sign the counterfoil. Bank the cash the next working day and match the deposit slip to the receipt numbers. If the amount is large, ask for M-Pesa or a transfer instead; it protects your staff as much as the family.
The Nakuru graduation party, three receipts
For the graduation party on this page, the parent pays a 40 percent deposit by M-Pesa to the caterer's Till number. Receipt 1 records the transaction code, the booking and the balance. An uncle sends part of the balance by bank transfer the week before, and receipt 2 names him as paying on behalf of the family. On the day, the final balance is paid by M-Pesa after service, receipt 3 shows the account settled, and it carries the eTIMS invoice number issued for the whole supply.
Refunds, cancellations and date changes
If a date moves, confirm in writing that the deposit carries over and whether the price changes. If an event is cancelled, issue a refund voucher that references the original receipt, the amount kept under your terms and the amount returned, and refund to the number or account the money came from. If the original supply had already been invoiced through eTIMS, the correction is a credit note from the same eTIMS solution.
Write your date-change and cancellation rule on the deposit receipt in the same words as the quotation. Families forward receipts to committees and relatives, and a rule that appears on every document is much harder to dispute when plans change a month before the party.
Venura records every payment against its booking in shillings, keeps the running balance and sends each receipt on WhatsApp, so the family, the committee and your accounts team all see the same figures.
Send receipts from one system in Kenya
Venura keeps bookings, quotes, invoices, deposits and receipts together for venues and caterers, in KES with your own tax rates. Plans for Kenya are priced on request.
Receipt questions from Kenya
Is an M-Pesa message enough as a receipt?
It proves money moved, but it does not say what the payment was for or what remains owed. Issue your own numbered receipt with the booking, the transaction code, the payer and the balance, and check the credit on your own statement first.
Do I issue an eTIMS invoice for a private party?
Yes. KRA requires all persons in business to issue electronic tax invoices through eTIMS, whether or not they are VAT-registered and whoever the customer is. Put the eTIMS invoice number on the final receipt so the two documents match.
How do I receipt contributions from a wedding committee?
Issue a receipt to each payer naming them and the booking, and show the running total paid against the event. If someone pays on behalf of the couple, write that on the receipt, which avoids disputes about refunds later.
What should a deposit receipt include?
A receipt number and date, your business name and KRA PIN, the payer and phone number, the event and date, the amount in figures and words, the M-Pesa code or bank reference, the balance due, and your date-change and cancellation terms.
How do I refund a deposit in Kenya?
Issue a refund voucher referencing the original receipt, stating the amount kept under your terms and the amount returned, and pay back to the same number or account. If the supply was already invoiced through eTIMS, raise a credit note from the same solution.
More templates for Kenya
Sources
- KRA: What is eTIMS (checked 2026-09-25)
- KRA: Value Added Tax (VAT) (checked 2026-09-25)
- KRA public notice: eTIMS solutions and compliance (checked 2026-09-25)
This guide is general information, not tax or legal advice. Rules change, so confirm with your accountant or the authority linked above.
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