ACCOUNTING FOR VALUE ADDED TAX ON CROSS BORDER ELECTRONIC SERVICES
Authors: Jacqueline Jhala and Dalitso Ng’ona
Date: 16 April 2024
Following enactment of the Value Added Tax (Cross Border Electronic Services) Regulations, 2024 (the “VAT Cross Border Regulations”), on 23 February 2024, the following should be noted with respect to accounting for value added tax (VAT) on cross border electronic services.