ADVOKS GLOBAL · KENYA
Excise Duty Act
13. Place of supply of excisable services
Edition: 2025-07-01 · In force
13. Place of supply of excisable services
(1)Subject to this section, a supply of excisable services shall be deemed to be made in Kenya if the services are supplied from a place of business of the supplier in Kenya.(2)If the place of business of the supplier is outside Kenya, the supply of services shall be deemed to be made in Kenya if the services are consumed by a person in Kenya through the internet, an electronic network or a digital marketplace.