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11.2. VAT on the Supply of Services by Non-Residents

The supply of services by a non-resident to any VAT- registered taxpayer (B2B) in Afghanistan for making exempt supplies or for personal use is subject to reverse charge in the hands of the recipient. For the purposes of reverse charge, the taxpayer and its branch/division abroad are treated as separate entities.

Non-residents making taxable supplies exceeding the registration threshold are required to appoint a VAT representative to apply for registration on their behalf and fulfil their tax obligations