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Kenya Tax Law Library/Digital Marketplace Regulations
The rules that pull foreign and local digital marketplace supplies into Kenya's 16% VAT net — and require non-resident suppliers to register.
Why this law matters
If you sell digital services to Kenyan customers, or you buy SaaS from abroad, these regulations decide whether 16% VAT belongs on the invoice.
Official text: KRA digital services guidance
The provisions that matter
What it saysNon-resident suppliers of digital marketplace supplies to Kenyan consumers must register for VAT and charge 16% on those supplies, with simplified registration through KRA's portal.
What it means for your businessKenyan customers of foreign SaaS/streaming platforms are paying Kenyan VAT through those platforms — and Kenyan businesses should expect VAT lines on invoices that previously had none.
What it saysKenyan operators of digital marketplaces may be required to account for VAT on supplies made through their platforms by non-resident sellers.
What it means for your businessMarketplaces became tax collectors: if you run one, your sellers' compliance is now partially your liability.
Applied guides
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