https://help.tallysolutions.com/docs/te9rel64/Tax_International/Kenya_VAT/introduction.htm

Introduction to VAT (Kenya)

Value Added Tax (VAT) is a tax levied on goods and services supplied or imported into Kenya.  VAT is introduced in Kenya in January 1990 replacing Sales Tax, which had been in operation since 1973.

VAT is collected by registered persons at designated points who then remit it to the Commissioner. Registered persons only acts as VAT agents in collecting and paying the tax since the tax is borne by the final consumer of goods and services.