COMPLIANCE BY NON-RESIDENT DIGITAL SERVICE PROVIDERS 2023

KENYA REVENUE AUTHORITY TENDER SEPTEMBER 2023 

PUBLIC NOTICE

COMPLIANCE BY NON-RESIDENT DIGITAL SERVICE PROVIDERS
Kenya Revenue Authority (KRA) wishes to remind all non-resident providers and suppliers
of digital services of their obligations with respect to VAT on Electronic, Internet and Digital
Marketplace Supply and Digital Service Tax as provided under the VAT Act, 2013 and the
Income Tax Act, respectively.
Any non-resident providers and suppliers of digital services who have not complied with the
aforementioned laws are required to do so within 30 days from the date of this notice, by
registering through KRA’s iTax system, failure to which the Commissioner will commence
enforcement measures against them as provided in law, including seeking the intervention
of other relevant government authorities and appointing tax agents for purposes of collection
and remittance of the tax to the Commissioner.
KRA will continue to support and facilitate all non-resident taxpayers to comply with the law
and takes this opportunity to thank all compliant non-resident providers and suppliers of
digital services.
For further information please call our Contact Centre on Tel: (0) 20 4 999 999, 0711 099 999
or Email: callcentre@kra.go.ke www.kra.go.ke