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Value Added Tax in Kenya - Registration for VAT

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Value Added Tax in Kenya
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Registration for VAT

If a person has made taxable supplies or expects to make taxable supplies, the value of which is five million shillings or more in any period of twelve months or is about to commence making taxable supplies the value of which is reasonably expected to exceed five million shillings in any period of twelve months, shall be liable for registration and shall within thirty days of becoming so liable, apply to the tax authority for registration.VAT is charged at either zero rate (0%) or sixteen percent (16%) as per the First and Second schedule to the VAT ACT 2013.

However, voluntary registration is also allowed if a person is below the taxable supplies threshold subject to other provisions of the VAT ACT 2013.