Title 6) Do consumers of digital services/over the top content withhold VAT from the service provider?
Description

Consumers of digital services only withhold if they are appointed as withholding VAT agents. The rate of withholding VAT is 2%. Final consumers do not withhold VAT. You can confirm if a customer is an appointed withholding agent through the online checker; https://itax.kra.go.ke/KRA-Portal/pinChecker.htm?actionCode=loadPage&viewType=static 


 


 
Category VAT on Digital Marketplace Supply