Kenya VAT on non-resident digital services – update

February 10, 20230

Type: Legislation

Draft legislation for new, simpler VAT registration for non-resident providers and marketplaces for digital services was released in January 2023. 

The Revenue Authority has published extensive requirements for the compliance of the VAT laws for digital service providers and marketplaces. There will now be a small period for public consultation. The rules apply to: 

  • Electronic or digital services additional definitions included in the VAT’s scope; 
  • Time and place of supply regulations, and corrective returns, among others, are used to determine VAT; 
  • Registration requirements for the new, simpler route, but no VAT deduction rights; 
  • Tax invoice requirements and exemptions. 

Effective date: January 2023 


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