5 Major Developments in Kenya

5 Major Developments

• Introduction of new e-invoicing rules for VAT-registered taxpayers per 1 August 2022  
• Foreign E-Services Suppliers Outside Scope Of Kenya’s New E-Invoicing Rules: KRA
• Zoom Introduces VAT To All Customers In Kenya
• PVoC Program Kenya resumed
• Kenya Revenue Authority nets Sh130bn in July as new taxes kick in

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E-Invoicing

• Introduction of new e-invoicing rules for VAT-registered taxpayers per 1 August 2022

• Kenya e-invoicing TIMS full implementation Aug 2022

• Update on the implementation of the Value Added Tax (Electronic Tax Invoice) Regulations, 2020

• Non-Resident Suppliers of Digital Services To Be Exempt from Issuing Electronic Tax Invoices

• Foreign E-Services Suppliers Outside Scope Of Kenya’s New E-Invoicing Rules: KRA

• Kenya Notes Exemption of Non-Resident Digital Service Suppliers from Requirement to Issue Electronic Invoices

Digital Services Tax

• Zoom Introduces VAT To All Customers In Kenya

• Kenya VAT on non-resident digital services – update

• Kenya mandates VAT on non-resident B2B digital services

Registration

• Kenya introduces VAT registration threshold for electronic services

Fiscalization

• KRA urges VAT registered tax payers to upgrade ETRs by 31st July

• KRA Extends Deadline for ETR System Migration

Customs

• PVoC Program Kenya resumed

• VAT on Export of services needs urgent reform

• Supreme Court of Kenya upholds the principles of fair administrative action and legitimate expectation in tax disputes

Regulations

• High Court rules that VAT regulations 2017 are valid and have force of law

Appeals

• High Court of Kenya reiterates importance of submission of proper documentation during the appeal process

Exemption

• Exemption of Non-Resident Suppliers of Digital Services from the VAT (Electronic Tax Invoice) Regulations, 2020

• Government Exempts Services Delivered Through Digital Marketplace From Reverse Charge VAT

Tax Authorities/Penalties

• How Kenyan Revenue Authority made Sh13.2 billion from fuel price increase

• Kenya Revenue Authority nets Sh130bn in July as new taxes kick in