Kenya has issued the Value Added Tax (Electronic, Internet and Digital Marketplace Supply) Regulations 2023, which were made on 15 March 2023. The regulations update and replace the Value Added Tax (Digital Marketplace Supply) Regulations 2020. The 2023 regulations are similar to the 2020 regulations, although there are some key differences.
One such difference concerns B2B supplies, which were generally subject to reverse charge under the 2020 regulations. However, as part of the Finance A…