What should be on a receipt in Ghana, Kenya and South Africa?

Small businesses across Africa sell the same way: on WhatsApp, on Instagram, at a stall, from a shop counter. The receipts they need are mostly the same too. The main differences come from tax rules, which apply mostly to businesses registered for VAT, and from the currency on the receipt.

This guide gives you a practical checklist that works in Ghana, Kenya, South Africa and beyond, then a short, careful note on each country’s tax side.

What every customer receipt should show

Whatever country you are in, a receipt that customers, employers and auditors can rely on shows:

• ✓Your business name and how to reach you: phone, address or social handle.
• ✓A unique receipt number, issued in order.
• ✓Date and time of the payment.
• ✓The customer’s name where you know it, especially for larger amounts.
• ✓Items or services, with quantity and price.
• ✓Discounts and delivery shown on their own lines.
• ✓The total paid, in the currency the customer paid in.
• ✓How they paid: cash, bank transfer, card, POS or mobile money.
• ✓Your policy on returns, exchanges or service guarantees, in one line.

That list covers what most customers expect from a small business that is not VAT-registered. If you are VAT-registered, a tax invoice usually needs extra details, such as your tax identification or VAT number and the VAT amount, and some countries now require it to be issued through an approved electronic system.

Ghana

In Ghana, tax matters are handled by the Ghana Revenue Authority (GRA). Businesses registered for VAT are expected to issue VAT invoices, and GRA has been rolling out electronic VAT invoicing (E-VAT), which connects businesses’ invoicing systems to GRA. If you are VAT-registered, follow GRA’s current requirements for how your tax invoices are issued.

For small traders who are not VAT-registered, a clear receipt in Ghana cedis (GH₵) with the details above is what customers need. Mobile money is a common way to pay in Ghana, so make sure your receipt shows the payment method clearly.

Kenya

In Kenya, the Kenya Revenue Authority (KRA) uses the electronic Tax Invoice Management System (eTIMS). KRA has been widening eTIMS so that many businesses, not only VAT-registered ones, issue tax invoices through it, and buyers may need eTIMS invoices to claim expenses. If you sell to companies in Kenya, they may ask you for an eTIMS invoice. Check KRA’s guidance for what applies to your business.

A customer receipt in Kenyan shillings (KSh) is still useful alongside that: it is what your customer keeps on WhatsApp, shows for a warranty, or uses to reorder. M-Pesa is the usual way to pay, so record the payment method on the receipt.

South Africa

In South Africa, the South African Revenue Service (SARS) sets the rules. Businesses registered as VAT vendors must issue tax invoices that meet SARS requirements, which include details such as the words “tax invoice”, the supplier’s VAT registration number and the VAT charged. Smaller businesses that are not VAT vendors should not label their receipts as tax invoices or charge VAT.

For an informal trader, a spaza shop or a home business, a clean receipt in rand (R) with the details above covers what customers expect. Card and instant EFT payments are common, so note how the customer paid.

Uganda, Tanzania, Rwanda and Francophone West Africa

Several East and West African tax authorities, including those in Uganda, Tanzania and Rwanda, use electronic invoicing or fiscal receipting systems for registered taxpayers. The pattern is the same as above: if you are registered for VAT or another tax that requires fiscal receipts, use the system your tax authority approves. For everyday customer receipts, follow the checklist above and use your local currency, whether shillings, Rwandan francs or CFA francs.

At a glance

Where rcpt fits, honestly

rcpt makes branded customer receipts: proof of payment your customer can keep on WhatsApp, a PDF, or a printed slip. Each one has a QR code that opens the original, so anyone can check it is genuine. You pick your currency once (cedis, shillings, rand, CFA francs and more), so businesses outside Nigeria issue receipts in the money they are paid in.

rcpt is not connected to GRA E-VAT, KRA eTIMS, SARS or any other tax authority system, and an rcpt receipt is not a fiscal or tax invoice. If the law requires you to issue tax invoices through an approved system, keep doing that. Use rcpt for the fast, friendly receipt that your customers actually look at.

Want to know how receipts differ from invoices? Read receipt vs invoice. Choosing a printer for your counter? See 58mm vs 80mm thermal printers.

The short version

Business name, receipt number, date, items, total in local currency, payment method and your policy: that is a good receipt anywhere on the continent. If you are VAT-registered, your tax authority has extra rules, so follow them. For everything else, make your first rcpt receipt free.