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Home Domestic Taxes VAT Registration and De-registration

Registration and De-registration PDF Print


If you supply taxable goods and services and you qualify or wish to register for VAT, you should apply for registration. Those who fall under this category include sole proprietors, partnerships, limited liability companies or corporations. If you are a taxable person you should register for VAT. Registration is now conducted online through KRA online services portal;

The Effective Date of Registration (EDR) is indicated against the VAT obligation on the taxpayer’s Certificate of registration generated and from this date the taxpayer should start charging VAT on all taxable supplies.  Late application for registration is liable to a default penalty of Kenya shillings 20,000/=.

Once you are registered you are required by the VAT Law to display your registration certificate in a clearly visible place within your business premises. If you fail to do so, you will be liable to a default penalty of Kenya shillings 20,000/= and in addition shall be guilty of an offence and liable to a fine not exceeding Kenya shillings 200,000/= or imprisonment for a term not exceeding two years or both.

Who Qualifies for Registration?

For you to qualify for registration you must attain or expect to attain a taxable turnover of the value of which is Kshs.5,000,000/= or more in a period of twelve months.  If you are registrable and fail to register, the Commissioner may register you compulsorily and retrogressively from the date you became due for registration and you shall be liable to a default penalty of Kshs.100,000/=.  The Act provides for voluntary registration where a taxpayer wishes to be registered despite the turnover falling below Kshs.5,000,000/=


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