Afghanistan has delayed plans to implement Value Added Tax to 21 December 2022. A 10% VAT is expected to replace the country’s current business receipt tax (BRT). The Afghanistan Revenue Department is also contemplating amendments to the proposed VAT system so to create a simplified tax scheme for those businesses below the VAT threshold. Once enacted, the new VAT system is expected to help create further fiscal stability and growth in the country.
The unofficial English translation of the VAT law by the Afghanistan Revenue Department can be found here.