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Kenya: Digital platform operator with transactional control liable for VAT (High Court decision)

Tax Appeals Tribunal decision overturned.

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January 7, 2026

The High Court in October 2025 held in Commissioner of Domestic Taxes v. Sendy Limited (Income Tax Appeal E137 of 2024) that a digital platform operator exercising full control over transactions is the principal supplier of services and must account for value added tax (VAT) on the full amount paid by customers.

The High Court overturned the Tax Appeals Tribunal decision and upheld a VAT assessment of KES 82.2 million.


For more information, contact a KPMG tax professional in Kenya:

Clive Akora | cakora@kpmg.co.ke

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