These Regulations have now been gazetted through Legal Notice No. 190 of 2020. Among other issues, the Regulations require non-residents to account for the VAT made on taxable supplies made on a digital market place. The Regulations also specify the scope of digital services that are subject to VAT, the registration requirements for foreign businesses providing digital services and instances for appointment of a tax representative. Importantly, any non-resident offering digital services in Kenya is required to register within six months from the date of publication of the Regulations.