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A collection of the brief insights throughout April 2023 of the type provided on an ad hoc basis in our Latest digital tax byte update.

24 April 2023 - Uganda proposes Digital Services Tax

20 April 2023 - Kenya publishes new digital marketplace VAT regulations

The Cabinet Secretary for the National Treasury and Economic Planning on 21 March 2023 published the Value Added Tax (Electronic, Internet and Digital Marketplace Supply) Regulations, 2023 through Legal Notice No. 29 of 2023. The 2023 Regulations have officially repealed the Value Added Tax (Digital Marketplace Supply) Regulations, 2020.

A quick comparison between the newly published 2023 Regulations and the 2020 Regulations reveals that the National Treasury’s intention is to expand the scope of digital  VAT, in line with the Government’s commitment of expanding the tax base.