^KENYA

Value Added Tax Act 2013

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Chapter 6a

Definition - Reverse VAT Charge (s.2)

Supply of imported services - Reverse charge VAT

means a supply of services that satisfies the following conditions –

• the supply is made by a person who is not a registered person to a person who is a registered person or a non registered person


• the supply would have been a taxable supply if it had been made in Kenya; and


• the registered person would not have been entitled to a credit for the full amount of input tax payable if the services had been acquired by the person as a taxable supply.

Tax on imported taxable services shall be the liability of the registered person receiving the supply and shall become due at the time of supply. (s.5(6))


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