VAT Archives - Intelpoint Consulting

Kenya’s Finance Bill 2026: What Businesses Need to Know

The Finance Bill 2026 was tabled in Parliament in May 2026, proposing amendments to the Income Tax Act, VAT Act, Excise Duty Act, Tax Procedures Act, Miscellaneous Fees and Levies Act, and Stamp Duty Act. Most provisions are proposed to take effect on 1 July 2027, with a smaller set effective from 1 January 2027. […]

Kenya Cuts VAT on Fuel to 8%: What the 2026 VAT Amendment Act Means for Taxpayers

The Value Added Tax (Amendment) Act, 2026 has been signed into law. Effective 15th April 2026, VAT on three petroleum products drops from 16% to 8% with effects on VAT-registered traders in the supply chain. What the Bill Changes Section 5 of the VAT Act previously applied the standard 16% rate to petroleum products. The […]

The Government Just Cut Fuel VAT to 13%. Here Is the Full Picture

A Legal Notice issued on 14 April 2026 reduces VAT on petrol, diesel and kerosene from 16% to 13% for 90 days. On 14 April 2026, the National Treasury Cabinet Secretary signed a Legal Notice under section 6(1) of the Value Added Tax Act. The order uses the power granted under section 5(2)(b) of the […]

High Court Delivers Landmark Ruling on VAT & Insurance Salvage Sales

Commissioner of Domestic Taxes v ICEA Lion General Insurance Company Limited [2025] KEHC 14865 (KLR) Background This appeal arose from a compliance audit conducted by KRA on ICEA Lion General Insurance Company Limited. Following the audit, KRA issued a notice of assessment demanding additional taxes comprising of Corporation Tax and Value Added Tax, inclusive of […]

Landmark VAT Ruling in Kenya: Tribunal Confirms PSP Services Are VAT-Exempt

Kenswitch Limited v. Commissioner of Domestic Taxes Tax Appeal No. E1336 of 2024 Background The Tax Appeals Tribunal has delivered a landmark decision in favour of Kenswitch Limited, a licensed Payment Service Provider (PSP), holding that PSP commission income qualifies as VAT-exempt financial services under Paragraph 1(b) and 1(m) of the First Schedule to the […]

High Court Redefines VAT Liability for Digital Platform Operators

Commissioner of Domestic Taxes v Sendy Limited Income Tax Appeal E137 of 2024 Background Sendy Limited operates a digital marketplace connecting third-party transporters with customers who need delivery services earning commission income from transporters using its platform. Sendy won an appeal against an additional KRA VAT assessment at the Tax Appeals Tribunal finding that Sendy […]

Are You Paying Tax on Revenue That Is not Yours?

Are You Paying Tax on Revenue That is not Yours?

Are Your VAT Refunds Being Unfairly Denied?

Are You at Risk of Wrongful VAT Registration?

Are You at Risk of Wrongful VAT Registration

Are Financial Service Providers Exempt from VAT?

Pesapal Limited v Commissioner of Domestic Taxes [2025] KEHC 12284 (KLR) Background KRA issued a VAT assessment against Pesapal for commissions earned from merchants, comprising a principal tax of Kshs. 76,836,162 and penalties/interest of Kshs. 33,982,992. Pesapal objected the VAT assessment, arguing its services were VAT-exempt financial services. The Tax Appeals Tribunal dismissed Pesapal’s appeal. […]

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