Kenya Tax Agency Seeks Comments on 2023 Draft Digital VAT Regulations

The Kenyan Revenue Authority Jan. 20 opened a consultation on the 2023 draft VAT regulations for digital, electronic, and internet marketplace supplies. The draft regulations include measures that would: 1) define relevant terms; 2) establish the scope of taxable supplies provided through the digital economy; 3) clarify that VAT applies to taxable supplies made in Kenya; 4) provide for the simplified tax registration framework, the registration procedure, the place of supply, the time of supply, and the amendment of returns; 5) exempt certain suppliers from issuing an electronic tax receipt; 6) prohibit suppliers from deducting input tax for supplies made …