Kenya Court Clarifies VAT Liability for Non-Resident Digital Platforms as Deemed Suppliers

• The Kenyan High Court clarified VAT responsibilities for non-resident digital platform operators supplying to Kenyan customers.
• The court adopted the EU VAT Directive’s “deemed supplier” rule, making platforms responsible for VAT when they control key aspects of the transaction.
• Platform operators are liable for VAT on the full customer payment, not just their commission.
• The judgment provides guidance for both domestic and foreign digital platforms on when they must collect VAT.
• Digital platform operators should review their business models to ensure proper VAT compliance.

Source: 1stopvat.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.

---

---