Reverse charge VAT (where the customer charges itself VAT on imported services) in Kenya is currently applicable to VAT registered and unregistered persons who import services and are not entitled to claim input VAT in full in that particular tax period by virtue of having mixed supplies (ie both taxable and exempt supplies).
The Kenyan VAT Act simplified the compliance requirements for reverse charge VAT. Where reverse charge VAT is applicable on
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Web page updated on 24 Aug 2024 15:13