Implementation of VAT in Afghanistan for Self-Reliance and Economic Stability

Afghanistan has announced the implementation of a 10% VAT on goods and services from 22 December 2021, one year earlier than initially foreseen. In this article, the author discusses factors that might have influenced the decision for early VAT implementation in Afghanistan. He also outlines the basic features of the upcoming Afghan VAT system and the mechanism for enforcing VAT and taxable persons’ rights and obligations.