According to the notice:
- Digital service providers that are registered as non-residents are exempt from the electronic invoicing requirement.
- Providers of digital services must submit invoices or receipts that entail the supply’s cost and the applicable tax.
- When importing digital services, Kenyan registered taxpayers can utilize the agency’s iTax system to claim the input tax that was levied.
- This input tax may be reclaimed after the tax period if the importation occurred.