Description

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…

Scope

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
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2023-03-15
adopted

On 15 March 2023, the Cabinet Secretary for the National Treasury and Economic Planning signed the …

2023-03-21
in force

On 21 March 2023, the Value Added Tax (VAT) (Electronic, Internet and Digital Marketplace Supply) R…