The Kenyan Official Gazette March 21 published Legal Notice No. 29/2023, implementing 2023 VAT regulations for digital, electronic, and internet marketplace supplies. The law includes measures: 1) defining relevant terms and establishing the scope of taxable supplies provided through the digital economy; 2) clarifying that VAT applies to taxable supplies made in Kenya; 3) providing for a simplified tax registration framework, registration procedures, place and time of supply rules, and the amendment of returns; 4) exempting certain suppliers from issuing an electronic tax receipt, and prohibiting them from deducting input tax for supplies made through a digital marketplace; 5) establishing .

https://news.bloombergtax.com/daily-tax-report-international/kenya-gazettes-legal-notice-on-2023-digital-vat-regulations

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