Ce guide fournit un aperçu de la TVA au Kenya, notamment les taux applicables, les exigences en matière d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions au Kenya.
En 2021, le Kenya a introduit une taxe sur les services numériques, qui permet de percevoir des recettes auprès des géants du streaming et du commerce électronique.
Vous devez vous enregistrer à la TVA si vos fournitures imposables (biens ou services) atteignent ou dépassent 5 millions de KES sur une période de 12 mois. Vous pouvez également demander un enregistrement volontaire même si vous êtes en dessous de ce seuil. Les fournisseurs non résidents de services numériques (via Internet ou des places de marché) doivent s'enregistrer à la TVA, quel que soit le seuil de 5 millions de KES.
Le Kenya utilise un système d'entrées-sorties: vous payez la TVA sur vos achats (entrées) et facturez la TVA sur vos ventes (sorties). Notre TVA sur les entrées peut être déduite de votre TVA sur les sorties afin de déterminer le montant de la TVA à payer. Vous devez disposer de factures fiscales valides (et de registres appropriés) pour justifier vos demandes de remboursement de la TVA sur les entrées.
En vertu du règlement de 2023 sur la TVA (fournitures électroniques, Internet et marché numérique), les fournisseurs non résidents qui fournissent des services électroniques ou Internet à des utilisateurs kenyans sont soumis à une TVA de 16%. Pour ces fournisseurs non résidents, le seuil d'enregistrement habituel de 5 millions de KES ne s'applique pas.
Découvrez les informations relatives à la fiscalité indirecte dans ces pays :
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