The Afghanistan Revenue Department (ARD) has announced that the country is moving forward with the implementation of its new VAT regime with effect from 22 December 2021. As provided in an English-language presentation published with the announcement, key points of the regime include the following:
- The standard VAT rate is 10%;
- Exempt goods and services include:
- health services;
- educational services;
- financial and insurance services;
- transfer or lease of immovable properties for residentia…