Value Added Tax Act 2013

• Done through ticking the VAT obligation on PIN form in the itax platform


• Registration is mandatory for any person who has made taxable supplies(goods or services) or expects to supply taxable goods/services whose value is KShs 5,000,000 or more within twelve months.


• Registration should be done within 30 days from the date on which he becomes a taxable person.


• Voluntary registration granted at Commissioner's discretion.(s.34(3))

• Issue all invoices through the ETR/ESD.


• Submit monthly returns and pay tax due on time


• Charge VAT on all taxable supplies made.


• Display the registration certificate in a clearly visible place in the business premises including branches/outlets.