![]() ![]() ![]() Imported services are services provided by non- resident persons who are not required to register for VAT in Kenya. VAT is also applicable on imported services. The day on which payment for supply is received.The date a certificate is issued for construction services.The date on which the invoice is issued.The tax point for accounting for VAT in a tax period shall be the earlier of: ![]() A return must be filed by a registered person irrespective of whether there is a sale or not. Once a supplier is registered for VAT, he/she is mandated to file a return by the 20 th of the month following the making of the supply. Types of supplies and the rates applicable Voluntary registration is allowed for traders with taxable supplies below the 5 Million threshold. VAT is levied under the VAT Act 2013 and the VAT regulations, 2017.Īll traders with a turnover of taxable supplies of 5 Million per annum and above are required to register for VAT. Value Added Tax (VAT) is a consumer tax charged on the supply of taxable goods and services made in Kenya and importation of taxable goods or services made into Kenya. ![]()
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