Nairobi, July 7 -- The Kenya Revenue Authority (KRA) has recently released draft Value Added Tax (Digital Marketplace Supply) Regulations, 2020. In our opinion, the drafters have done a good job in putting together the first draft.
In the recent past, taxation of the digital economy has become topical worldwide, several changes have been made to our fiscal laws to emphasise the government's desire to tax this sector.
Specifically, the Kenyan VAT legislation has provisions for the taxation of electronic services provided by non-resident suppliers to Kenyan non-registered consumers. Such services include web hosting, self-education packages, software, access to databases, music, and films.
The non-resident suppliers are obliged to appoint ...