Kenya: Annual Supplement (Legal Notice 221 of 2023) revising Value Added Tax (Digital Marketplace Supply) Regulations entered into force

On 31 December 2022, the 24th Annual Supplement (Legal Notice 221 of 2023) enters into force, revising the Value Added Tax (Digital Marketplace Supply) Regulations. The regulations are now cited as the Value Added Tax (Digital Marketplace Supply) Regulations. The revised interpretation section specifies that a "Personal Identification Number" (PIN) has the meaning assigned to it in section 2 of the Tax Procedures Act (Cap. 469B). Additionally, the revised regulations stipulate that a person from an export country making a business-to-consumer supply to a recipient in Kenya who elects not to register in accordance with the simplified framework shall appoint a tax representative in accordance with section 15A of the Tax Procedures Act (Cap. 469B).