Kenya Revenue Authority enforces VAT and DST compliance for electronic, internet and digital marketplace supplies

• Kenya introduced the taxation of digital services from both VAT and Income Tax perspective, with retroactive effect from January 2021.
• The Income Tax (DST) Regulations provide that a nonresident person without a Permanent Establishment in Kenya must register and account for DST in Kenya.
• The Commissioner for Domestic Taxes issued a public notice on 22 September 2023 reminding nonresident suppliers of digital services to register within 30 days from the date of the notice.

Source EY