Exemption of Non-Resident Suppliers of Digital Services from the VAT (Electronic Tax Invoice) Regulations, 2020

PUBLIC NOTICES 19/08/2022

Kenya Revenue Authority wishes to clarify to the public and all VAT registered taxpayers that the Value Added Tax (Digital Marketplace Supply) Regulations, 2020 exempts registered non-resident suppliers of digital services from issuing  electronic tax invoices as required under the Value Added Tax (Electronic Tax Invoice) Regulations, 2020.

However, the non-resident suppliers of digital services are required to issue invoices or receipts showing the value of the supply and the tax charged.

VAT registered taxpayers in Kenya who import such services may claim the input tax so charged at the end of the tax period in which the importation occurs in line with the provisions of the VAT Act, 2013. The necessary enhancements have been made to the iTax system to support this compliance framework.

For further information please call our Contact Centre on Tel: (0) 20 4 999 999, 0711 099 999 or Email: callcentre@kra.go.ke www.kra.go.ke

Commissioner for Domestic Taxes