close
Share with your friends

VAT Regulations on Digital Services and Electronic Tax Invoices

VAT Regulations on Digital Services and Electronic Tax

VAT Regulations on Digital Services and Electronic Tax Invoices

1000

Related content

VAT Regulations on Digital Services and Electronic Tax Invoices

Background

In 2019, the Government through the Finance Act 2019 amended the Value Added Tax Act, 2013 (VAT Act) to tax certain supplies made through a digital marketplace. The VAT Act defines a digital marketplace as “a platform that enables the direct interaction between buyers and sellers of goods and services through electronic means.”

The tax was to take effect after publication of regulations to guide its implementation. On 10 September 2020, the Cabinet Secretary, National Treasury (CS) gazetted the Value Added Tax (Digital Marketplace Supply) Regulations, 2020 (the Regulations). The Regulations were issued a few months after the government requested for public comments on the draft regulations.

 

Read more

© 2021 KPMG Advisory Services Limited, a Kenyan Limited Liability Company and a member firm ofthe KPMG global organization of independent member firms affiliated with KPMG InternationalLimited, a private English company limited by guarantee. All rights reserved. For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today