To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Value Added Tax (VAT) Workshop (Mandatory Training)
Theme: VAT Compliance in Kenya
Date: 15th-16th July 2026
Time: 9.00am-3.30pm
Delivery Mode: Virtual
This is one of the mandatory trainings for Practicing Certificate consideration
Overview
As Kenya’s tax landscape becomes increasingly digital and enforcement-driven, Value-Added Tax (VAT) compliance has shifted far beyond routine return filing to real-time, transaction-level accountability. With the full rollout of eTIMS, expanded VAT coverage on digital and cross-border services, automated compliance checks, and enhanced audit analytics by the Kenya Revenue Authority (KRA), VAT risk exposure has fundamentally changed.
Today, VAT is no longer just a compliance matter — it is a governance, systems, and internal control issue.
The Kenya Revenue Authority continues to strengthen enforcement through:
In this environment, finance professionals, tax consultants, auditors, and compliance officers must move beyond theory and develop practical expertise in the evolving VAT framework.
ThisVAT Workshop is designed to deliver a comprehensive, practical, and forward-looking understanding of Kenya’s current VAT regime, compliance expectations, key risk areas, and strategic considerations going forward.
LEARNING OBJECTIVES
This Conference is divided into the following modules covering various aspects.
| DAY | MODULE | TOPICS |
| DAY 1
                   |
1. VAT Framework: What Has Changed? | ·        Overview of Kenya’s VAT Act and recent amendments.
·        Policy shifts influencing VAT administration. ·        Expansion of VAT to digital and non-resident suppliers. ·        Emerging compliance trends in East Africa and global comparisons.
|
| 2. eTIMS and Electronic Invoicing Compliance
|
·        Understanding eTIMS architecture and taxpayer obligations.
·        Integration with accounting and ERP systems. ·        Real-time invoice validation and common system errors. ·        Input VAT deductibility under eTIMS. ·        Penalties for non-compliance and system bypass risks. |
|
| 3. VAT on Digital and Cross-Border Transactions
         |
·        VAT on digital marketplaces and online platforms
·        Non-resident supplier registration requirements ·        Place of supply rules and reverse charge VAT ·        Cross-border services and withholding VAT considerations ·        Practical compliance challenges for SMEs and corporates. |
|
| DAY 2
             |
4. Input VAT Claims and Risk Management
 |
·        Conditions for claiming input VAT under updated regulations.
·        Blocked input VAT categories. ·        Common input VAT audit adjustments. ·        Supplier validation and due diligence procedures. ·        Managing VAT refund risks and documentation standards. |
| 5. VAT Audits, Investigations, and Dispute Resolution
 |
·        KRA’s risk-based audit approach.
·        Data analytics and transaction-level compliance reviews. ·        Responding to VAT audit notices. ·        Objection and appeal procedures. ·        Managing penalties, interest, and settlement negotiations.
|
|
| 6. Sector-Specific VAT Challenges
|
·        Financial services and partial exemption.
·        Real estate and construction sector complexities. ·        Telecommunications and digital service providers. ·        NGOs and exempt organizations. ·        Manufacturing and export-oriented businesses.
|
|
| 7. Strategic VAT Planning and Internal Controls
 |
·        Embedding VAT compliance within internal control frameworks.
·        VAT risk assessment techniques. ·        Aligning tax and finance departments. ·        Using automation and reconciliation tools. ·        Preparing for future VAT reforms.
|
Target Audience
ICPAK Members ,Accountants ,Tax practitioners ,Members of Boards in public and private corporations, Chief Finance Officers, Finance Directors and Managers, Private and Public Audit Practitioners, Public Sector Accountants, Transaction Advisors, Engagement Partners and Key Audit staff, Banking, Financial services sector Accountants, Internal Auditors, Tax Practitioners, Professionals working in Government and private sectors, Accountants in Academia, current and potential members of ICPAK, members of other professional associations
Continuous Professional Development Units (CPD Units):
Members of ICPAK and reciprocating professional bodies will be awarded 10 CPD Units upon successfully attending the session.
Cost:
Charges for the training will be Kes 10,000/= which will cover workshop fees, materials, and e-certificates of attendance.
Online Booking:
We call on Seminar participants to note that booking for is available only online at www.icpak.com/events and will close two hours before the training session. Delegates are reminded to note that online booking for training sessions is mandatory.  This is available either online at www.icpak.com/events  or on the ICPAK Live – A smart phone-based application that is available from google store.
National Industrial Training Authority (NITA) Reimbursement:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke).
Further requests can be channeled to us via telephone calls on +254 719 074 100, or via email to marketing@icpak.com.
We encourage members to regularly visit our website https://www.icpak.com for updates.
To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
