Value Added Tax Act 2013

1. The time of supply for purposes of VAT is the earlier on which:
   
   
   • goods are delivered or services performed
   • a certificate is issued by an architect, surveyor or consultant or in a supervisory capacity in respect of the service
   • the invoice is issued
   • payment for is received, in whole or part


2. For vending, meter or other device operated by use of a coin, note or token time of supply is when machine is emptied.


3. Where goods (s.12(3))
   
   
   • are supplied under a rental agreement; or
   • goods and services are made by
     
     
     • metered supplies
     • an agreement or
     • by law
     
     that provides for periodic payments, the time of supply shall be the earlier of the
     
     
     1. due date of payment or
     2. when payment is received
4. The time of supply for imported goods shall be (s.12(4))
   
   
   1. at the time of customs clearance
   2. for goods in bonded warehouse at the time of clearance for home use
   3. at the time of removal from EPZ for home use
   4. in any other case, at the time the goods are brought into Kenya.
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