Kenya Announces Draft Regulations for VAT on Supplies Through Digital Market Places

Kenya's Revenue Authority has announced the publication of draft regulations for changes made by the Finance Act 2019 to provide that supplies made through a digital marketplace are within the scope of VAT. The regulations cover the scope of taxable supplies, registration requirements, simplified registration for non-residents, rules on place and time of supplies, invoice and record-keeping requirements, etc. The new rules generally apply for B2C supplies, while B2B supplies are treated as im…