Esta guía ofrece una visión general del IVA en Kenia, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Kenia.
En 2021, Kenia introdujo el impuesto sobre los servicios digitales, que recauda ingresos de los gigantes del streaming y el comercio electrónico.
Debe registrarse a efectos del IVA si sus suministros sujetos a impuestos (bienes o servicios) ascienden a 5 millones de chelines kenianos o más en un periodo de 12 meses. También puede solicitar el registro voluntario aunque no alcance ese umbral. Los proveedores no residentes de servicios digitales (a través de Internet o mercados) deben registrarse a efectos del IVA independientemente del umbral de 5 millones de chelines kenianos.
Kenia utiliza un sistema de insumo-producto: usted paga el IVA por sus compras (insumo) y cobra el IVA por sus ventas (producto). El IVA soportado se puede deducir del IVA repercutido para determinar el importe del IVA a pagar. Necesita facturas fiscales válidas (y registros adecuados) para justificar sus reclamaciones de IVA soportado.
En virtud del Reglamento del IVA (suministros electrónicos, por Internet y en el mercado digital) de 2023, los proveedores no residentes que realicen suministros electrónicos o por Internet a usuarios kenianos están sujetos a un IVA del 16%. A estos proveedores no residentes no se les aplica el umbral de registro habitual de 5 millones de chelines kenianos.
Explore la información sobre impuestos indirectos en estos países:
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