^KENYA

Value Added Tax Act 2013

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Chapter 11

Services Exported out of Kenya

VAT Act 2013 Section 8(1) provides that a supply of services is made in Kenya if the place of business of the supplier from which the services are supplied is in Kenya.

The definition of ‘service exported out of Kenya’ means a service provided for use or consumption outside Kenya.

Regulation 13, Exported Goods

• Under this regulation, goods shall be deemed to have been exported if entered for export under EACCMA and delivered to a recipient at an address outside Kenya.

Regulation 13, Exported Services

• services shall be deemed to have been exported where they are provided to a recipient outside Kenya for use, consumption, or enjoyment outside Kenya.
  
  An export of service does not include:
  
  
  • taxable services consumed on exportation of goods unless they are in relation to transportation of goods which terminates outside Kenya; or
  
  
  • taxable services provided in Kenya but paid for by a person who is not a resident in Kenya.

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