Kenya: Value Added Tax (Electronic, Internet and Digital Marketplace Supply) Regulations, 2023
Progress
Current status
in force
21 Mar 2023 in force
15 Mar 2023 adopted
Scope
Implementers
Kenya
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
infrastructure provider: internet and telecom services
platform intermediary: user-generated content
platform intermediary: e-commerce
infrastructure provider: cloud computing, storage and databases
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Value Added Tax (Electronic, Internet and Digital Marketplace Supply) Regulations entered into force
On 21 March 2023, the Value Added Tax (VAT) (Electronic, Internet and Digital Marketplace Supply) Regulations, 2023, entered into force. The regulations govern VAT on digital services in Kenya and revoke the previous 2020 digital market supply regul…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
central government
Cabinet Secretary signed Value Added Tax (Electronic, Internet and Digital Marketplace Supply) Regulations
On 15 March 2023, the Cabinet Secretary for the National Treasury and Economic Planning signed the Value Added Tax (VAT) (Electronic, Internet and Digital Marketplace Supply) Regulations, 2023. The regulations govern VAT on digital services in Kenya…
SourceEvent type
order
Action type
signing
Government branch
executive
Government body
central government