按地区划分的税率阿富汗

选择地区

Afghanistan implements a value-added tax (VAT) system for all businesses operating within its jurisdiction. This includes businesses offering Software as a Service (SaaS) solutions. The standard VAT rate currently stands at 10%, applicable to all SaaS-related transactions and digital services. This policy serves to enhance the nation’s revenue collection and modernize its tax framework, aligning with international standards.

阿富汗

Afghanistan adopted a VAT system in 2013 to enhance revenue collection and modernize its tax framework.

官方政府链接： English | Afghanistan Revenue Department

10.00%

E-products and services VAT/Sales tax rate

税率降低的产品类别

No specific reduced tax rate for digital goods and services

免税产品类别

没有数字商品或服务类别可以免税

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Before commencing any taxable acitivity

可在线注册

Yes

Local representative needed

Yes

注册流程

Obtain a TIN: Apply online or at the Afghanistan Revenue Department.
Submit Required Documents: Provide necessary documentation, including proof of business activities and identification.
Appoint a Local Representative: Designate a local representative to manage tax compliance.

List of digital and electronic services liable for tax

Softwares, Digital content and Online advertising

Penalties

Late payment and submission
Failure to register or administer VAT obligations
False or misleading statements
General Non-Compliance (e.g. failure to submit taxes documents, failure to maintain proper records, failure to withhold or pay withholding tax)

注册门槛

AFN 150 million USD 2.1 million

申报间隔

Quarterly

申报截止日期

Tax returns must be submitted within 15 days after the end of each quarter

E-invoicing requirements

Not mandatory

记录保存

Type of Documents: Invoices, receipts, contracts, and other financial records

Interval to Keep Them: Records must be kept for at least five years

Key Requirements for SaaS VAT Compliance in Afghanistan

Compliance with SaaS VAT regulations in Afghanistan demands adherence to specific requirements. Businesses must diligently file VAT returns on a quarterly basis, ensuring submission within 15 days following the quarter’s end. Accurate record-keeping is paramount, necessitating the meticulous preservation of invoices, receipts, contracts, and other financial records for a minimum period of five years. While e-invoicing is not mandatory at present, its adoption is highly encouraged for streamlining compliance processes and enhancing efficiency.

SaaS VAT Compliance in Afghanistan: Expert Tips and Strategies

Navigating the complexities of SaaS VAT in Afghanistan necessitates a proactive approach. Seeking guidance from qualified tax professionals is highly recommended to ensure adherence to all regulations. By maintaining meticulous records, adhering to filing deadlines, and considering the implementation of e-invoicing, businesses can effectively manage their VAT obligations while optimizing tax efficiency.

准备好开始了吗？

我们曾与您一样。让我们分享我们18年的经验，让您的全球梦想成为现实。

与专家交流

按地区划分的税率 阿富汗

阿富汗