Compendium · Asia · Afghanistan
Afghanistan: VAT on digital services
Flag and locator map are self-hosted static assets (flag-icons MIT; Natural Earth public domain). Attribution.
Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
No published foreign B2C digital VAT/GST self-registration regime found for Afghanistan; OECD default applies where local law is silent
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Afghanistan’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Local businesses face BRT and other taxes under current administration practice — verify latest MoF/DAB notices; highly jurisdiction-sensitive
- Evidence of location
- No operational foreign digital VAT evidence rule; VAT law exists on paper but was not brought into general force — BRT (business receipts tax) is the active levy
- Invoicing
- Indicative only (unverified). No foreign digital invoice rule
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- MoF AF VAT Law OG 1244 (not operational as general VAT)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://mof.gov.af/sites/default/files/2021-03/VAT%20%28Value%20Added%20Tax%29%20LAW%20-%20Amended%20with%20OG_1244.pdf
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | No operational foreign digital VAT evidence rule; VAT law exists on paper but was not brought into general force — BRT (business receipts tax) is the active levy (secondary) |
| Non-resident digital tax | No published foreign B2C digital VAT/GST self-registration regime found for Afghanistan; OECD default applies where local law is silent (secondary) |
| Collect and remit | No foreign digital collect-and-remit regime; BRT applies to local taxable activities (secondary) |
| B2C invoice | No foreign digital invoice rule (indicative, unverified) |
| Local payment methods | No published rule (indicative, unverified) |
| Seller located in this place | Local businesses face BRT and other taxes under current administration practice — verify latest MoF/DAB notices; highly jurisdiction-sensitive (indicative, unverified) |
Official sources
MoF AF VAT Law OG 1244 (not operational as general VAT)
SGC Tax Overview 2024 — BRT active
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice