^KENYA

Value Added Tax Act 2013

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Chapter 5

Taxable Supplies (s.2)

Taxable supply means a supply, other than an

• exempt supply, made in Kenya by a person in the course or furtherance of a business carried on by the person,


• a supply made in connection with the commencement or termination of a business

business means-

• trade, commerce or manufacture, profession, vocation or occupation,


• any other activity in the nature of trade, commerce or manufacture, profession, vocation or occupation,


• any activity carried on by a person continuously or regularly, whether or not for gain or profit and which involves, in part or in whole, the supply of goods or services for consideration; or


• a supply of property by way of lease, license, or similar arrangement.

But does not include –

1. employment,


2. a hobby or leisure activity of an individual; or


3. an activity of a person, other than an individual, that if carried on by an individual would come within subparagraph (ii)

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