Public Notice Taxation of Sales Transactions through the Digital Marketplace (Online Trading Platforms)


It has come to the attention of Kenya Revenue Authority that some businesses engaged in trading on digital platforms are not charging VAT on transactions made through their platforms (digital market places).Specifically some of the digital market place owners and the persons trading through such platforms have been found not to honour their tax obligations. KRA wishes to inform such persons and owners that they are obligated under the VAT Act, 2013 to charge and remit VAT on:

  • All the sales made through their digital platforms
  • The commission charged to the vendors for the use of their digital platforms to transact.

KRA emphasizes to the owners of the digital market places (online trading platforms) that they are required to charge and account for the VAT on all sales made on their platform. All noncompliant owners, operators and persons are hereby advised to comply with the provisions of the VAT Act on digital market places in order to avoid being charged penalties and interests on outstanding taxes, which may be determined during compliance checks. Please also note that in cases where fraud is detected, appropriate criminal proceedings shall be brought against the offenders.

For clarification please call the Contact Centre on Tel. Number: 020 4 999 999; 0711 099 999 or Email:


Commissioner for Domestic Taxes