The Kenya Revenue Authority recently published regulations regarding the application of the value added tax (VAT) on digital services provided by non-residents.
The “VAT (Electronic, Internet and Digital Marketplace Supply) Regulations, 2023” [PDF 339 KB] replace the “VAT (Digital Marketplace Supply) Regulations, 2020.”
Among other things, changes in the new regulations clarify that:
- The following services are also within the scope of the VAT on digital services regime:…
Source: KPMG
