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Originally published by Kenyans
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August 27, 2026
1h ago

Court Rules Tech Services Performed in Kenya Can Qualify as Exports

Court Rules Tech Services Performed in Kenya Can Qualify as Exports

The decision could provide greater certainty for Kenyan technology firms, business process outsourcing companies, and other service exporters...

✨ Key Highlights

The Court of Appeal has ruled that technology services performed in Kenya can still be considered exports for VAT purposes, even if the final product is used locally.

  • The dispute involved a Ksh40.6 million VAT assessment on a Kenyan technology company.
  • The Court of Appeal overturned a previous High Court decision.
  • The ruling clarifies that the destination principle, focusing on where services are consumed, is key, not just where they are performed.

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