The High Court in Kenya has ruled that apps like Uber and Glovo must now pay 16% VAT on the full value of every transaction, not just their commission.
This will apply to digital taxi apps, online delivery services, and e-commerce platforms.
It all began with Sendy, a logistics startup that linked customers with delivery drivers. After the tax authority demanded KES 82 million in VAT, Sendy claimed it was just a platform.
But the High Court ruled it actually provided the service itself—making it liable for VAT on full transactions.


