Kenya’s Cabinet Secretary for National Treasury and Planning gazetted the Value Added Tax (VAT) (Electronic Tax Invoice) Regulations, 2020 (the Regulations), through Legal Notice No. 189 dated 10 September 2020 and published on 25 September 2020.
The primary objective of the Regulations is to provide a framework for the use of electronic tax registers by persons registered under Section 34 of the VAT Act, 2013 (the Act). These regulations detail the use of a register, availability of a register, obligations of the user of a register, specifications of a register, transmission of invoice data and security, among others.
In addition, the Cabinet Secretary, through Legal Notice No. 188 also dated 10 September 2020 and published 25 September 2020 revoked Regulation 9 of the Value Added Tax Regulations, 2017 which provided the requirements of a tax invoice. Accordingly, the Regulations also replace the requirements of a tax invoice previously set forth in the repealed Regulation 9.
Source EY
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