VAT on Digital Market Supplies. The Finance Act, 2019 introduced provisions subjecting income earned or accrued through making of supplies via a digital market place in Kenya to VAT. In a bid to operationalize this, the National Treasury has now published the Draft Value Added Tax (Digital Marketplace Supply) Regulations, 2020 pending implementation of the tax. Notwithstanding the likely pitfalls in implementation, businesses need to ready themselves for the roll out once the regulations come into force.

 

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