A collection of the brief insights throughout May 2023 of the type provided on an ad hoc basis in our Latest digital tax byte update.
31 May 2023 - Reminder that non-resident suppliers of digital services exempt Kenyan e-invoicing rules
Kenya Revenue Authority (KRA) is currently rolling out electronic invoicing regulations (eTIMS) and has published a reminder about scope and impact. This is the software approach to ensure that all VAT registered taxpayers generate electronic tax invoices that are transmitted to KRA on real time or near real time basis.
Effective 1 June 2023,all VAT registered taxpayers are required to only accept electronic tax invoices from registered taxpayers in compliance with the VAT (Electronic Tax Invoice) Regulations 2020 for purposes of claiming input tax and processing of refunds. But it is noted that this requirement exempts registered non-resident suppliers of digital services (the non-resident digital service suppliers are however required to issue invoices or receipts showing the value of the supply and tax charged).
30 May 2023