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Kenya High Court: Digital Platform Operators with Transactional Control Liable for Full VAT

  • The High Court ruled that digital platform operators with full transactional control are considered principal suppliers and must pay VAT on the total customer payments.
  • The court overturned a previous Tax Appeals Tribunal decision.
  • Sendy Limited was held liable for a VAT assessment of KES 82.2 million.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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